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 note addresses whether Section 8(1) requires recording and service of written reasons to believe when issuing a show-cause notice and the independence of the Adjudicating Authority's satisfaction. It concludes Section 8(1) does not mandate written reasons or their service, distinguishing Section 5(1) which expressly requires recorded reasons at provisional attachment; making reasons available on the record sufficed. The Adjudicating Authority must form its own reason to believe, but no failure of independent satisfaction was shown. Appeals based on non provision of reasons and on untimely production of documents therefore fail for lack of prejudice and admissible pleadings.
The note addresses whether Section 8(1) requires recording and service of written reasons to believe when issuing a show-cause notice and the independence of the Adjudicating Authority's satisfaction. It concludes Section 8(1) does not mandate written reasons or their service, distinguishing Section 5(1) which expressly requires recorded reasons at provisional attachment; making reasons available on the record sufficed. The Adjudicating Authority must form its own reason to believe, but no failure of independent satisfaction was shown. Appeals based on non provision of reasons and on untimely production of documents therefore fail for lack of prejudice and admissible pleadings.
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