Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
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Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
The HC dismissed the writ petition challenging the cancellation of registration under section 73 of the GST Act, 2017. The court held that the petitioner's admission and payment of the tax demand precluded relief on that ground. However, issues regarding interest and penalty may be contested through an appeal under section 107 of the Act, as no justification was shown for bypassing this statutory remedy. The petitioner was permitted to pursue such an appeal in accordance with law.
The HC dismissed the writ petition challenging the cancellation of registration under section 73 of the GST Act, 2017. The court held that the petitioner's admission and payment of the tax demand precluded relief on that ground. However, issues regarding interest and penalty may be contested through an appeal under section 107 of the Act, as no justification was shown for bypassing this statutory remedy. The petitioner was permitted to pursue such an appeal in accordance with law.
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