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...
Section 108 summonsed witnesses and statements must be treated as examinable evidence; under the scheme equivalent to court proceedings a witness should be examined and the adjudicating authority must determine admissibility before admission, after which the opposing party is entitled to cross-examination noncompliance renders such statements inadmissible, and retracted statements are not usable. Electronic records including computer printouts and emails require procedural safeguards (such as panchnama and compliance with provisions governing electronic evidence) before being admitted; absence of such compliance meant the reassessment rejecting declared transaction value and consequent demands, confiscation and penalties could not be sustained, and the impugned order was set aside.
Section 108 summonsed witnesses and statements must be treated as examinable evidence; under the scheme equivalent to court proceedings a witness should be examined and the adjudicating authority must determine admissibility before admission, after which the opposing party is entitled to cross-examination noncompliance renders such statements inadmissible, and retracted statements are not usable. Electronic records including computer printouts and emails require procedural safeguards (such as panchnama and compliance with provisions governing electronic evidence) before being admitted; absence of such compliance meant the reassessment rejecting declared transaction value and consequent demands, confiscation and penalties could not be sustained, and the impugned order was set aside.
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