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 held that allegations of fraudulent ITC availment involve complex factual issues unsuitable for adjudication in writ jurisdiction, especially where departmental proceedings and detailed orders exist. Noting that the petitioner had received an email and was obliged to participate, the Court found any defect in DRC-07 to be inadvertent, not fatal. HC declined to set aside the impugned order and DRC-07, instead directing the petitioner to avail the statutory appellate remedy under Section 107 CGST Act. It permitted filing of appeal against the order and DRC-07 by a specified extended date, insulating such appeal from dismissal on limitation grounds.
HC held that allegations of fraudulent ITC availment involve complex factual issues unsuitable for adjudication in writ jurisdiction, especially where departmental proceedings and detailed orders exist. Noting that the petitioner had received an email and was obliged to participate, the Court found any defect in DRC-07 to be inadvertent, not fatal. HC declined to set aside the impugned order and DRC-07, instead directing the petitioner to avail the statutory appellate remedy under Section 107 CGST Act. It permitted filing of appeal against the order and DRC-07 by a specified extended date, insulating such appeal from dismissal on limitation grounds.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
