Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Condonation of delay in re-filing appeals by revenue rejected - Delay of three years - Delays by government departments due to impersonal official machinery not accepted - Revenue failed to file application seeking condonation of colossal delay - Circumstances enumerated merely excuses, not explanation of delay - No factors beyond control of revenue leading to delay - Chronology of dates and stages without explanation insufficient - No sufficient cause to condone inordinate delay in re-filing appeals after removal of defects - Applications dismissed.
Condonation of delay in re-filing appeals by revenue rejected - Delay of three years - Delays by government departments due to impersonal official machinery not accepted - Revenue failed to file application seeking condonation of colossal delay - Circumstances enumerated merely excuses, not explanation of delay - No factors beyond control of revenue leading to delay - Chronology of dates and stages without explanation insufficient - No sufficient cause to condone inordinate delay in re-filing appeals after removal of defects - Applications dismissed.
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