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...
Classification of exported services between Group 84 and Group 86 was held to be a question of interpretation; the thin distinction in descriptions and a harmonious reading of invoices supported an interpretative dispute. Because the appellant had a bona fide belief in its Group 86 claim, had paid customs duty and interest, and had accepted and paid an administrative penalty, the conduct did not amount to willful suppression. On that basis penal liability under the customs penalty provision was not warranted and the imposed penalties on the company and its director were set aside, with consequential relief available.
Classification of exported services between Group 84 and Group 86 was held to be a question of interpretation; the thin distinction in descriptions and a harmonious reading of invoices supported an interpretative dispute. Because the appellant had a bona fide belief in its Group 86 claim, had paid customs duty and interest, and had accepted and paid an administrative penalty, the conduct did not amount to willful suppression. On that basis penal liability under the customs penalty provision was not warranted and the imposed penalties on the company and its director were set aside, with consequential relief available.
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