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...
Authorities disallowed purchases as 'bogus' on the premise that the assessee failed to prove genuineness, but ignored extensive documentary material (confirmations, bills, lorry receipts, ledgers, bank statements, returns and accounts) filed during assessment. The decision emphasises that where authorities record a factual finding of non-production yet fail to consider or verify available documents, the audi alteram partem principle and statutory duty to evaluate submissions are breached; accordingly the impugned disallowance cannot stand and the addition was set aside and deleted for want of proper verification and consideration.
Authorities disallowed purchases as 'bogus' on the premise that the assessee failed to prove genuineness, but ignored extensive documentary material (confirmations, bills, lorry receipts, ledgers, bank statements, returns and accounts) filed during assessment. The decision emphasises that where authorities record a factual finding of non-production yet fail to consider or verify available documents, the audi alteram partem principle and statutory duty to evaluate submissions are breached; accordingly the impugned disallowance cannot stand and the addition was set aside and deleted for want of proper verification and consideration.
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