Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Cancellation of registration under the GST regime - The 1st respondent should take steps to change the reasons for cancellation of registration of the petitioner to 'transfer of business on account amalgamation, merger, demerger, sales,leased or otherwise' and issue a fresh order of cancellation of registration - the 1st respondent is directed to adopt a suitable procedure and issue the fresh order of cancellation of registration as indicated above to the petitioner within a period of one month from the date of receipt of a copy of this judgment. - HC
Cancellation of registration under the GST regime - The 1st respondent should take steps to change the reasons for cancellation of registration of the petitioner to 'transfer of business on account amalgamation, merger, demerger, sales,leased or otherwise' and issue a fresh order of cancellation of registration - the 1st respondent is directed to adopt a suitable procedure and issue the fresh order of cancellation of registration as indicated above to the petitioner within a period of one month from the date of receipt of a copy of this judgment. - HC
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