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...
Rejection of registration application - Rule 9(5) of the CGST Rules, 2017 - reason states that the petitioner needs to produce authorization to deal with the lottery Service under various statutory provisions - such matters could not be insisted from an applicant as there is no provision under the GST Act or Rules insisting production of any documents as referred in reason - reasons set aside - direct to reconsidered de hors
Rejection of registration application - Rule 9(5) of the CGST Rules, 2017 - reason states that the petitioner needs to produce authorization to deal with the lottery Service under various statutory provisions - such matters could not be insisted from an applicant as there is no provision under the GST Act or Rules insisting production of any documents as referred in reason - reasons set aside - direct to reconsidered de hors
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