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...
Violation of RBI Scheme and FERA provisions. Four containers of Indian Black Tea intended for Moscow were shipped to Dubai instead. Appellants issued Bills of Lading aware of diversion to Dubai, facilitating exporter's violation. Exporter claimed delivery to Moscow via Dubai and Bandarabbas, but failed to provide evidence of buyer receiving cargo. Sale proceeds drawn against letter of credit despite non-delivery. Dispute arose after department's inquiry. Appellants connived with exporter, actively participating and abetting contravention. Impugned order upheld, appeal dismissed.
Violation of RBI Scheme and FERA provisions. Four containers of Indian Black Tea intended for Moscow were shipped to Dubai instead. Appellants issued Bills of Lading aware of diversion to Dubai, facilitating exporter's violation. Exporter claimed delivery to Moscow via Dubai and Bandarabbas, but failed to provide evidence of buyer receiving cargo. Sale proceeds drawn against letter of credit despite non-delivery. Dispute arose after department's inquiry. Appellants connived with exporter, actively participating and abetting contravention. Impugned order upheld, appeal dismissed.
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