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...
Petition challenging validity of reopening assessment u/s 148 dismissed. No final order passed, jurisdictional issue raised for first time in review petition. Statutory remedy available, High Court cannot interfere under Article 226. No apparent error on record to interfere with writ order. Review petition cannot repeat old, overruled arguments or reopen conclusions. Grounds for review under Order 47 Rule 1 CPC not made out. Supreme Court held review requires demonstrating error apparent on record, not error to be searched for. Mere erroneous decision cannot be reviewed. No error apparent warranting interference.
Petition challenging validity of reopening assessment u/s 148 dismissed. No final order passed, jurisdictional issue raised for first time in review petition. Statutory remedy available, High Court cannot interfere under Article 226. No apparent error on record to interfere with writ order. Review petition cannot repeat old, overruled arguments or reopen conclusions. Grounds for review under Order 47 Rule 1 CPC not made out. Supreme Court held review requires demonstrating error apparent on record, not error to be searched for. Mere erroneous decision cannot be reviewed. No error apparent warranting interference.
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