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 found a violation of natural justice principles in service tax proceedings. The impugned order was set aside due to procedural irregularities in personal hearing, specifically the failure to provide adequate opportunities for the petitioner to present documentation and submissions. The matter was remitted to the respondent with directions to fix a hearing date, providing at least four weeks' notice for the petitioner to produce supporting documents and make written submissions, thereby ensuring fundamental principles of fair hearing are upheld.
HC found a violation of natural justice principles in service tax proceedings. The impugned order was set aside due to procedural irregularities in personal hearing, specifically the failure to provide adequate opportunities for the petitioner to present documentation and submissions. The matter was remitted to the respondent with directions to fix a hearing date, providing at least four weeks' notice for the petitioner to produce supporting documents and make written submissions, thereby ensuring fundamental principles of fair hearing are upheld.
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