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...
Statutory pre-deposit as a condition precedent to preferring an appeal must be complied with and non compliance renders an appeal liable to dismissal; where an efficacious statutory remedy exists, a writ petition challenging dismissal for failure to make the pre deposit is not maintainable and is liable to be dismissed. Payments made by one party cannot be set off or appropriated against another distinct party's statutory pre deposit obligation; separate liabilities remain. Failure to comply with pre deposit cannot be remedied by approaching the writ court absent changed circumstances, and the writ petition was dismissed for want of maintainability.
Statutory pre-deposit as a condition precedent to preferring an appeal must be complied with and non compliance renders an appeal liable to dismissal; where an efficacious statutory remedy exists, a writ petition challenging dismissal for failure to make the pre deposit is not maintainable and is liable to be dismissed. Payments made by one party cannot be set off or appropriated against another distinct party's statutory pre deposit obligation; separate liabilities remain. Failure to comply with pre deposit cannot be remedied by approaching the writ court absent changed circumstances, and the writ petition was dismissed for want of maintainability.
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