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, in the peculiar facts, the petitioner had diligently pursued its claim for interest on delayed IGST refund before appellate authorities under the Customs Act, and the jurisdictional objection was raised for the first time in the impugned order. HC permitted the petitioner to file an appeal against the common order dated 01.12.2020, limited to the issue of interest on IGST refunds, before the appellate authority under the GST Act within four weeks. HC directed that, if so filed, the appeal be decided on merits in accordance with law, without examining limitation. Appeal disposed.
HC held that, in the peculiar facts, the petitioner had diligently pursued its claim for interest on delayed IGST refund before appellate authorities under the Customs Act, and the jurisdictional objection was raised for the first time in the impugned order. HC permitted the petitioner to file an appeal against the common order dated 01.12.2020, limited to the issue of interest on IGST refunds, before the appellate authority under the GST Act within four weeks. HC directed that, if so filed, the appeal be decided on merits in accordance with law, without examining limitation. Appeal disposed.
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