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...
CESTAT allowed appellant's request for re-sampling and re-testing of goods, referencing Tata Chemicals Ltd. precedent. The tribunal determined that re-testing could be conducted within the stipulated period, emphasizing adherence to prescribed sampling methodology. The decision mandates sample re-drawing under proper panchnama and retesting at CRCL, Vadodara, following applicable IS standard procedures. The ruling prioritizes procedural compliance and ensures comprehensive goods verification, ultimately serving departmental interests and maintaining judicial fairness in goods assessment.
CESTAT allowed appellant's request for re-sampling and re-testing of goods, referencing Tata Chemicals Ltd. precedent. The tribunal determined that re-testing could be conducted within the stipulated period, emphasizing adherence to prescribed sampling methodology. The decision mandates sample re-drawing under proper panchnama and retesting at CRCL, Vadodara, following applicable IS standard procedures. The ruling prioritizes procedural compliance and ensures comprehensive goods verification, ultimately serving departmental interests and maintaining judicial fairness in goods assessment.
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