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...
Refund claims under GST could not be rejected without examining the governing agreement that defined the service arrangement. The High Court found that the appellate authority had not recorded findings on whether the supplies were export of services or intermediary services, even though that characterisation was central to the claim for zero-rated treatment under the IGST Act. As the agreement was foundational to determining the nature of the services, the impugned appellate orders were unsustainable. The orders were quashed and the refund proceedings remanded to the appellate authority for fresh consideration after hearing the parties, with all contentions kept open.
Refund claims under GST could not be rejected without examining the governing agreement that defined the service arrangement. The High Court found that the appellate authority had not recorded findings on whether the supplies were export of services or intermediary services, even though that characterisation was central to the claim for zero-rated treatment under the IGST Act. As the agreement was foundational to determining the nature of the services, the impugned appellate orders were unsustainable. The orders were quashed and the refund proceedings remanded to the appellate authority for fresh consideration after hearing the parties, with all contentions kept open.
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