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 impugned show cause notice and provisional attachment issued under s.24 of the Benami Act against A and related entities, holding that the Initiating Officer (IO) is only required to have "reason to believe" based on some material in his possession, a standard higher than under BNS/BNSS but lower than a prima facie case. HC declined to examine in writ jurisdiction whether the transactions fit the definition of "benami transaction" under s.2(9), as this falls within the domain of the Adjudicating Authority. HC held that prior written approval of the Approving Authority under s.24(3) need not be supplied with the attachment order, though it must be provided on request. Liberty was reserved to A to seek relief before the Adjudicating Authority. The writ petition was dismissed.
HC upheld the impugned show cause notice and provisional attachment issued under s.24 of the Benami Act against A and related entities, holding that the Initiating Officer (IO) is only required to have "reason to believe" based on some material in his possession, a standard higher than under BNS/BNSS but lower than a prima facie case. HC declined to examine in writ jurisdiction whether the transactions fit the definition of "benami transaction" under s.2(9), as this falls within the domain of the Adjudicating Authority. HC held that prior written approval of the Approving Authority under s.24(3) need not be supplied with the attachment order, though it must be provided on request. Liberty was reserved to A to seek relief before the Adjudicating Authority. The writ petition was dismissed.
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