Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The text addresses GST registration suspension and service of a show cause notice sent to the chartered accountants email, holding that the registrant bore knowledge and responsibility for the contact details provided. Reliance on the professionals alleged failure to communicate was deemed insufficient without satisfactory proof or action against the representative, and an offer to deposit half the liability did not justify departing from statutory procedure. Consequently, discretionary equitable relief was refused and the petitions lacked merit and were dismissed.
The text addresses GST registration suspension and service of a show cause notice sent to the chartered accountants email, holding that the registrant bore knowledge and responsibility for the contact details provided. Reliance on the professionals alleged failure to communicate was deemed insufficient without satisfactory proof or action against the representative, and an offer to deposit half the liability did not justify departing from statutory procedure. Consequently, discretionary equitable relief was refused and the petitions lacked merit and were dismissed.
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