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 GST registration of the petitioner with retrospective effect - Highlighting deficiencies in the show cause notice and the lack of reasons for the retrospective action, the High Court deemed the cancellation arbitrary and unjustified. Consequently, the court set aside the impugned order and the show cause notice, restoring the petitioner's GST registration. However, the petitioner was reminded of their compliance obligations under the relevant rules. Additionally, the court clarified that lawful steps for recovery, including retrospective cancellation, could be pursued by the respondents in the future, provided proper procedural safeguards are followed.
Cancellation of GST registration of the petitioner with retrospective effect - Highlighting deficiencies in the show cause notice and the lack of reasons for the retrospective action, the High Court deemed the cancellation arbitrary and unjustified. Consequently, the court set aside the impugned order and the show cause notice, restoring the petitioner's GST registration. However, the petitioner was reminded of their compliance obligations under the relevant rules. Additionally, the court clarified that lawful steps for recovery, including retrospective cancellation, could be pursued by the respondents in the future, provided proper procedural safeguards are followed.
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