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...
HC quashed show cause notice (SCN) issued by DGFT under FTDR Act regarding alleged misuse of Foreign Trade Policy benefits. Court found SCN merely restated previous allegations about Service From India Scheme (SFIS) compliance without new substantive claims, violating principles established in earlier Division Bench judgment. Applying res judicata, court determined SCN was an improper attempt to circumvent previous quashing of recovery notices. SCN deemed arbitrary and unreasonable for attempting to reopen settled matters. Petition disposed of in favor of petitioner, preventing DGFT from pursuing duplicate enforcement action.
HC quashed show cause notice (SCN) issued by DGFT under FTDR Act regarding alleged misuse of Foreign Trade Policy benefits. Court found SCN merely restated previous allegations about Service From India Scheme (SFIS) compliance without new substantive claims, violating principles established in earlier Division Bench judgment. Applying res judicata, court determined SCN was an improper attempt to circumvent previous quashing of recovery notices. SCN deemed arbitrary and unreasonable for attempting to reopen settled matters. Petition disposed of in favor of petitioner, preventing DGFT from pursuing duplicate enforcement action.
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