Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
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...
Cancellation of GST registration on the ground that it was obtained by fraud, wilful misstatement, or suppression of facts was held unsustainable where the SCN and cancellation order were vague, laconic, and unsupported by any evidence or reasoned discussion on the alleged fraud or suppression. The authority was found to have acted mechanically on a purported visit report without independent application of mind and without confronting the taxpayer with the adverse material, violating principles of natural justice; the taxpayer's medically explained absence during the visit was not disbelieved. Consequently, the cancellation order and the SCN were quashed. - HC
Cancellation of GST registration on the ground that it was obtained by fraud, wilful misstatement, or suppression of facts was held unsustainable where the SCN and cancellation order were vague, laconic, and unsupported by any evidence or reasoned discussion on the alleged fraud or suppression. The authority was found to have acted mechanically on a purported visit report without independent application of mind and without confronting the taxpayer with the adverse material, violating principles of natural justice; the taxpayer's medically explained absence during the visit was not disbelieved. Consequently, the cancellation order and the SCN were quashed. - HC
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