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...
Blocking of the petitioner's Electronic Credit Ledger under Rule 86A was held invalid because the authority neither granted a pre-decisional hearing nor recorded independent, cogent "reasons to believe" as mandated by Rule 86A. Reliance merely on enforcement reports amounted to impermissible borrowed satisfaction, and the order contained only vague assertions of ITC from non-existent suppliers and multiple e-way bills without supporting material. For breach of natural justice and non-fulfilment of statutory prerequisites, the blocking order was quashed and the petition was allowed. - HC
Blocking of the petitioner's Electronic Credit Ledger under Rule 86A was held invalid because the authority neither granted a pre-decisional hearing nor recorded independent, cogent "reasons to believe" as mandated by Rule 86A. Reliance merely on enforcement reports amounted to impermissible borrowed satisfaction, and the order contained only vague assertions of ITC from non-existent suppliers and multiple e-way bills without supporting material. For breach of natural justice and non-fulfilment of statutory prerequisites, the blocking order was quashed and the petition was allowed. - HC
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