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 upheld the imposition of INR 50,000/- costs against DRI officials, finding the procedural delays arose from complex legal and jurisdictional uncertainties rather than administrative negligence. While recognizing the Department's procedural lapses, the court viewed the costs as a measured judicial response to institutional accountability. The court specifically set aside directions mandating cost recovery from individual officers, partially allowing the petition and maintaining the principle of institutional responsibility without penalizing specific personnel.
HC upheld the imposition of INR 50,000/- costs against DRI officials, finding the procedural delays arose from complex legal and jurisdictional uncertainties rather than administrative negligence. While recognizing the Department's procedural lapses, the court viewed the costs as a measured judicial response to institutional accountability. The court specifically set aside directions mandating cost recovery from individual officers, partially allowing the petition and maintaining the principle of institutional responsibility without penalizing specific personnel.
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