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 allowed the petition in part, holding the petitioner's claim for duty drawback prima facie genuine and dispensing with requirement to file a statutory appeal under s. 128 of the Customs Act, 1962. The impugned order was quashed insofar as it rejected drawback related to two specified shipping bills and the matter remitted to the first respondent for fresh adjudication. The petitioner is directed to file the Bank Realisation Certificate and to explain the asserted discrepancy in its date before the first respondent. The remand is limited to re-examination of the two shipping bills on receipt of the specified documents; petition disposed of.
HC allowed the petition in part, holding the petitioner's claim for duty drawback prima facie genuine and dispensing with requirement to file a statutory appeal under s. 128 of the Customs Act, 1962. The impugned order was quashed insofar as it rejected drawback related to two specified shipping bills and the matter remitted to the first respondent for fresh adjudication. The petitioner is directed to file the Bank Realisation Certificate and to explain the asserted discrepancy in its date before the first respondent. The remand is limited to re-examination of the two shipping bills on receipt of the specified documents; petition disposed of.
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