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 HC allowed the petition challenging the ASJ's orders requiring deposit of 20% compensation under Section 148 of the NI Act. The Court found that the ASJ's reasoning was insufficient, as neither the NI Act's presumptions nor the petitioner's conviction by the MM constituted adequate grounds for mandating the deposit at the appeal's threshold. The Court determined that requiring such deposit would effectively prejudge the pending appeal. The HC concluded that the ASJ failed to provide clear findings regarding whether the petitioner had established exceptional circumstances warranting waiver of the deposit requirement, rendering the impugned orders inadequate in their reasoning and justification.
The HC allowed the petition challenging the ASJ's orders requiring deposit of 20% compensation under Section 148 of the NI Act. The Court found that the ASJ's reasoning was insufficient, as neither the NI Act's presumptions nor the petitioner's conviction by the MM constituted adequate grounds for mandating the deposit at the appeal's threshold. The Court determined that requiring such deposit would effectively prejudge the pending appeal. The HC concluded that the ASJ failed to provide clear findings regarding whether the petitioner had established exceptional circumstances warranting waiver of the deposit requirement, rendering the impugned orders inadequate in their reasoning and justification.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
