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Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
HC set aside the impugned retrospective cancellation of the petitioner's GST registration and disposed of the petition. The court found the adjudicating authority failed to properly address the allegation of excess input tax credit and did not afford adequate consideration to the petitioner's written and oral explanations, raising natural justice concerns. Retrospective cancellation was held unsustainable in the absence of reasoned findings. The matter is remitted to the adjudicating authority to hear the petitioner, consider the stand on excess ITC, and pass a reasoned order addressing the petitioner's reply and oral submissions within a stipulated timeframe.
HC set aside the impugned retrospective cancellation of the petitioner's GST registration and disposed of the petition. The court found the adjudicating authority failed to properly address the allegation of excess input tax credit and did not afford adequate consideration to the petitioner's written and oral explanations, raising natural justice concerns. Retrospective cancellation was held unsustainable in the absence of reasoned findings. The matter is remitted to the adjudicating authority to hear the petitioner, consider the stand on excess ITC, and pass a reasoned order addressing the petitioner's reply and oral submissions within a stipulated timeframe.
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