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...
The appellants failed to discharge the burden of proving that the seized gold was not smuggled. Their submissions were contradictory and unrelated to the seized gold. The CESTAT upheld the confiscation and penalties imposed, finding no procedural violations warranting interference with the original orders. The appeals were dismissed.
The appellants failed to discharge the burden of proving that the seized gold was not smuggled. Their submissions were contradictory and unrelated to the seized gold. The CESTAT upheld the confiscation and penalties imposed, finding no procedural violations warranting interference with the original orders. The appeals were dismissed.
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