Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The HC allowed the writ petition and set aside the impugned cancellation of the petitioner's GST registration. The court found the show-cause notice dated 12.03.2024 legally defective because it afforded a 30-day reply period but fixed an earlier personal hearing within that period, rendering the notice bad in law; the petitioner offered no explanation for non-submission of a written response. Consequently, the HC quashed the 12.03.2024 notice and the consequential order dated 02.05.2024, but expressly left open the respondent's liberty to issue a fresh valid show-cause notice and proceed in accordance with law.
The HC allowed the writ petition and set aside the impugned cancellation of the petitioner's GST registration. The court found the show-cause notice dated 12.03.2024 legally defective because it afforded a 30-day reply period but fixed an earlier personal hearing within that period, rendering the notice bad in law; the petitioner offered no explanation for non-submission of a written response. Consequently, the HC quashed the 12.03.2024 notice and the consequential order dated 02.05.2024, but expressly left open the respondent's liberty to issue a fresh valid show-cause notice and proceed in accordance with law.
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