Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
The HC set aside the cancellation of petitioner's GST registration, finding that authorities failed to follow proper procedural requirements. The appellate authority had rejected the appeal solely because the HSN/SAC code disclosure in registration applications suggested two registrations covered the same business. However, the court determined that authorities did not establish any violations under Rule 21 of the GST Act, which prescribes specific conditions for registration cancellation. The revenue department also failed to demonstrate that petitioner obtained registration by breaching conditions under Section 29(2) read with Rule 21. The court directed immediate restoration of the petitioner's GST registration upon presentation of the order.
The HC set aside the cancellation of petitioner's GST registration, finding that authorities failed to follow proper procedural requirements. The appellate authority had rejected the appeal solely because the HSN/SAC code disclosure in registration applications suggested two registrations covered the same business. However, the court determined that authorities did not establish any violations under Rule 21 of the GST Act, which prescribes specific conditions for registration cancellation. The revenue department also failed to demonstrate that petitioner obtained registration by breaching conditions under Section 29(2) read with Rule 21. The court directed immediate restoration of the petitioner's GST registration upon presentation of the order.
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