Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
HC adjudicated a challenge to a tender notification's GST condition. The petitioner contested the mandatory 18% GST requirement for auction participants of human hair. The HC determined that based on central government notifications and departmental circulars, human hair collection does not attract GST. Consequently, the court modified clause 23 of the tender notification, prohibiting the respondent from mandating 18% GST from auction participants. The writ petition was disposed of, effectively invalidating the GST imposition and providing relief to potential tender participants.
HC adjudicated a challenge to a tender notification's GST condition. The petitioner contested the mandatory 18% GST requirement for auction participants of human hair. The HC determined that based on central government notifications and departmental circulars, human hair collection does not attract GST. Consequently, the court modified clause 23 of the tender notification, prohibiting the respondent from mandating 18% GST from auction participants. The writ petition was disposed of, effectively invalidating the GST imposition and providing relief to potential tender participants.
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