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 central issue was whether preventive seizure under Section 110(1) was jurisdictionally valid and supported by a "reason to believe." The court held that an officer's prima facie satisfaction based on contemporaneous material (interception near the Indo-Bangladesh border, route deviation and other circumstances) suffices; courts will not dissect the reasons so long as reasonable belief is shown, hence preventive powers under Section 110 extend to inland areas proximate to borders and do not amount to a roving enquiry - outcome: seizure and related orders upheld and appeal dismissed; domestic-trade claim held rebuttable under Section 124. - HC
The central issue was whether preventive seizure under Section 110(1) was jurisdictionally valid and supported by a "reason to believe." The court held that an officer's prima facie satisfaction based on contemporaneous material (interception near the Indo-Bangladesh border, route deviation and other circumstances) suffices; courts will not dissect the reasons so long as reasonable belief is shown, hence preventive powers under Section 110 extend to inland areas proximate to borders and do not amount to a roving enquiry - outcome: seizure and related orders upheld and appeal dismissed; domestic-trade claim held rebuttable under Section 124. - HC
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