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 the petitioner's GSTN Registration - The petitioner claimed that due to their accountant's ill-health, GST returns were not filed in time. - The High court considered the submissions and noted the importance of the GST registration for the petitioner's business. The court observed that small-scale entrepreneurs like the petitioner often lack the expertise to handle e-mails and advanced technologies, which hampers their ability to respond to official notices. The court suggested that the department should consider issuing notices in regional languages and via SMS or registered post to facilitate better communication with such traders. - The HC, while restoring the GST registration, allowed the partitioner to file the returns.
Cancellation of the petitioner's GSTN Registration - The petitioner claimed that due to their accountant's ill-health, GST returns were not filed in time. - The High court considered the submissions and noted the importance of the GST registration for the petitioner's business. The court observed that small-scale entrepreneurs like the petitioner often lack the expertise to handle e-mails and advanced technologies, which hampers their ability to respond to official notices. The court suggested that the department should consider issuing notices in regional languages and via SMS or registered post to facilitate better communication with such traders. - The HC, while restoring the GST registration, allowed the partitioner to file the returns.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
