Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
The dominant issue was whether rejection of the taxpayer's request relating to payment of GST arrears for 2020-2021, purportedly under Rule 158B(3) and Rule 158(3)(a) of the GST Rules, could stand without affording an effective personal hearing. The authority was directed to reconsider the matter on merits after granting a personal hearing, thereby setting aside the operative effect of the impugned rejection for fresh adjudication. Consequentially, further recovery action pursuant to the garnishee proceedings in Form GST DRC-13 was ordered to remain in abeyance, subject to deposit of an additional specified amount within the stipulated time. - HC
The dominant issue was whether rejection of the taxpayer's request relating to payment of GST arrears for 2020-2021, purportedly under Rule 158B(3) and Rule 158(3)(a) of the GST Rules, could stand without affording an effective personal hearing. The authority was directed to reconsider the matter on merits after granting a personal hearing, thereby setting aside the operative effect of the impugned rejection for fresh adjudication. Consequentially, further recovery action pursuant to the garnishee proceedings in Form GST DRC-13 was ordered to remain in abeyance, subject to deposit of an additional specified amount within the stipulated time. - HC
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