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...
Revocation of cancellation of GST registration of petitioner - It is not in dispute that although, Rule 25 requires inspection to be done in the presence of the person whose property is being inspected, it was not done as the petitioner had no notice of the inspection - the perusal of the order dated 09.12.2020 clearly discloses that there is no tax outstanding qua the petitioner. - The order of cancellation set aside - The respondents will ensure that the petitioner’s registration is revived. - HC
Revocation of cancellation of GST registration of petitioner - It is not in dispute that although, Rule 25 requires inspection to be done in the presence of the person whose property is being inspected, it was not done as the petitioner had no notice of the inspection - the perusal of the order dated 09.12.2020 clearly discloses that there is no tax outstanding qua the petitioner. - The order of cancellation set aside - The respondents will ensure that the petitioner’s registration is revived. - HC
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