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...
Cancellation of GST registration of the petitioner - service of SCN - The High court found discrepancies in the record regarding the petitioner's participation and noted the petitioner's claim of not receiving the report referenced in the show cause notice. While the respondent argued procedural compliance and jurisdictional legitimacy, the court underscored the need for procedural fairness. Ultimately, the court quashed the impugned order of cancellation, remanding the matter to the 1st respondent for reconsideration.
Cancellation of GST registration of the petitioner - service of SCN - The High court found discrepancies in the record regarding the petitioner's participation and noted the petitioner's claim of not receiving the report referenced in the show cause notice. While the respondent argued procedural compliance and jurisdictional legitimacy, the court underscored the need for procedural fairness. Ultimately, the court quashed the impugned order of cancellation, remanding the matter to the 1st respondent for reconsideration.
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