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...
Writ jurisdiction was declined because an efficacious statutory appeal lay before the GST Appellate Tribunal, including on the question of limitation before the first appellate authority. The petition was also procedurally deficient as the petitioner failed to place the revocation-rejection order on record, preventing proper scrutiny. In view of the available alternate remedy and the incomplete record, the court dismissed the petition, while granting liberty to pursue the remedy available in law.
Writ jurisdiction was declined because an efficacious statutory appeal lay before the GST Appellate Tribunal, including on the question of limitation before the first appellate authority. The petition was also procedurally deficient as the petitioner failed to place the revocation-rejection order on record, preventing proper scrutiny. In view of the available alternate remedy and the incomplete record, the court dismissed the petition, while granting liberty to pursue the remedy available in law.
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