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 remanded the matter to CESTAT due to delay in adjudication of the SCN under s.28 of the Customs Act, 1962, which constituted a violation of natural justice principles by denying the appellant opportunity to respond on merits. Considering the appellant had already deposited Rs. 2.80 crores under provisional assessment, the Court granted the appellant opportunity to file a reply addressing substantive issues. The petition was disposed of with directions to list the matter before CESTAT for further proceedings on May 5, 2025.
The HC remanded the matter to CESTAT due to delay in adjudication of the SCN under s.28 of the Customs Act, 1962, which constituted a violation of natural justice principles by denying the appellant opportunity to respond on merits. Considering the appellant had already deposited Rs. 2.80 crores under provisional assessment, the Court granted the appellant opportunity to file a reply addressing substantive issues. The petition was disposed of with directions to list the matter before CESTAT for further proceedings on May 5, 2025.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
