Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
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The HC set aside the impugned assessment order issued under Section 74 of the CGST Act due to the petitioner's submission of a Chartered Accountant's certificate confirming supplies, receipt of goods, and payment including GST, despite the supplier's liquidation. The Court noted that initiation of proceedings solely for non-furnishing of the certificate was unwarranted, especially given Circular No.183/15/2022-GST allowing transaction verification by the respondent. The matter was remanded with directions to treat the proceedings as initiated under Section 73 of the CGST Act and to decide afresh in accordance with law. The petition was disposed of by way of remand, requiring the respondent to reconsider the case and pass appropriate orders under Section 73.
The HC set aside the impugned assessment order issued under Section 74 of the CGST Act due to the petitioner's submission of a Chartered Accountant's certificate confirming supplies, receipt of goods, and payment including GST, despite the supplier's liquidation. The Court noted that initiation of proceedings solely for non-furnishing of the certificate was unwarranted, especially given Circular No.183/15/2022-GST allowing transaction verification by the respondent. The matter was remanded with directions to treat the proceedings as initiated under Section 73 of the CGST Act and to decide afresh in accordance with law. The petition was disposed of by way of remand, requiring the respondent to reconsider the case and pass appropriate orders under Section 73.
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