Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
HC, exercising writ jurisdiction, ordered restoration of petitioner's cancelled GST registration within one week. The registration had been cancelled for failure to file returns under Section 39 of the CGST Act pursuant to a show cause notice to which the petitioner did not respond. HC noted the peculiar facts, including petitioner's medical condition and dispute with the chartered accountant, and accepted that petitioner is a bona fide trader whose business operations were paralysed by the cancellation. HC held that, notwithstanding procedural lapses, the circumstances justified intervention, and therefore allowed the petition and directed revival of GST registration.
HC, exercising writ jurisdiction, ordered restoration of petitioner's cancelled GST registration within one week. The registration had been cancelled for failure to file returns under Section 39 of the CGST Act pursuant to a show cause notice to which the petitioner did not respond. HC noted the peculiar facts, including petitioner's medical condition and dispute with the chartered accountant, and accepted that petitioner is a bona fide trader whose business operations were paralysed by the cancellation. HC held that, notwithstanding procedural lapses, the circumstances justified intervention, and therefore allowed the petition and directed revival of GST registration.
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