Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
HC upheld cancellation of petitioner's GST registration and refusal to condone delay in filing the appeal. It held that there was no violation of principles of natural justice, as the petitioner had been afforded ample opportunity and had made false and contradictory statements on oath regarding his connection with the registered entity. The affidavit in support of delay condonation was found unreliable and devoid of credible explanation, justifying rejection. Observing prima facie that the premises were likely used for issuing fake invoices to claim input tax credit, HC dismissed the petition and imposed costs of Rs. 5,000, payable to a government hospital within four weeks.
HC upheld cancellation of petitioner's GST registration and refusal to condone delay in filing the appeal. It held that there was no violation of principles of natural justice, as the petitioner had been afforded ample opportunity and had made false and contradictory statements on oath regarding his connection with the registered entity. The affidavit in support of delay condonation was found unreliable and devoid of credible explanation, justifying rejection. Observing prima facie that the premises were likely used for issuing fake invoices to claim input tax credit, HC dismissed the petition and imposed costs of Rs. 5,000, payable to a government hospital within four weeks.
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