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 appeal was dismissed for non-prosecution under Rule 20 of the CESTAT Procedure Rules, 1982. The Tribunal found repeated, unjustified adjournments - exceeding the statutorily permissible number - and reliance on established Supreme Court authority condemning mechanical grant of multiple adjournments. The contemned conduct demonstrated misuse of the tribunal's indulgence and failure to prosecute the appeal despite repeated opportunities and express warnings. Consequently, in exercise of its procedural powers the CESTAT struck the appeal from its docket and entered dismissal, with any relief contingent upon appropriate application for restoration subject to payment of costs and compliance with applicable conditions.
The appeal was dismissed for non-prosecution under Rule 20 of the CESTAT Procedure Rules, 1982. The Tribunal found repeated, unjustified adjournments - exceeding the statutorily permissible number - and reliance on established Supreme Court authority condemning mechanical grant of multiple adjournments. The contemned conduct demonstrated misuse of the tribunal's indulgence and failure to prosecute the appeal despite repeated opportunities and express warnings. Consequently, in exercise of its procedural powers the CESTAT struck the appeal from its docket and entered dismissal, with any relief contingent upon appropriate application for restoration subject to payment of costs and compliance with applicable conditions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
