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...
SC remanded the matter to HC, directing expedited review of an ex-parte assessment reopening order. The court mandated HC to adjudicate the pending review petition within four weeks, preserving the petitioner's right to seek alternative legal remedies if the outcome is unfavorable. The decision emphasizes procedural fairness by allowing the petitioner an opportunity to challenge the original ex-parte order regarding tax assessment exemption under Sections 11 and 12, while maintaining judicial economy through time-bound resolution.
SC remanded the matter to HC, directing expedited review of an ex-parte assessment reopening order. The court mandated HC to adjudicate the pending review petition within four weeks, preserving the petitioner's right to seek alternative legal remedies if the outcome is unfavorable. The decision emphasizes procedural fairness by allowing the petitioner an opportunity to challenge the original ex-parte order regarding tax assessment exemption under Sections 11 and 12, while maintaining judicial economy through time-bound resolution.
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