Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
An appellate order directing restoration of GST registration must be implemented unless it is stayed, because mere filing of a further departmental appeal does not create an automatic stay in the absence of statutory provision. The Court found the revenue's refusal to comply with the unstayed direction arbitrary and unreasonable, especially where the appellate authority had already set aside the cancellation refusal and positively ordered restoration. The registration was therefore directed to be revived forthwith, subject to the outcome of the pending departmental appeal.
An appellate order directing restoration of GST registration must be implemented unless it is stayed, because mere filing of a further departmental appeal does not create an automatic stay in the absence of statutory provision. The Court found the revenue's refusal to comply with the unstayed direction arbitrary and unreasonable, especially where the appellate authority had already set aside the cancellation refusal and positively ordered restoration. The registration was therefore directed to be revived forthwith, subject to the outcome of the pending departmental appeal.
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