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...
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Quashing of GST registration cancellation was ordered and the registration directed to be restored, subject to the petitioner discharging outstanding tax arrears as a condition precedent under the Tvl. Suguna authority; the court relied on that precedent to require payment and reporting of tax liability before restoration. The impugned cancellation in Form GST REG-13 was set aside, and restoration was conditioned on compliance with the directions in the cited precedent. Allegations of suppression of material fact were noted in the proceeding.
Quashing of GST registration cancellation was ordered and the registration directed to be restored, subject to the petitioner discharging outstanding tax arrears as a condition precedent under the Tvl. Suguna authority; the court relied on that precedent to require payment and reporting of tax liability before restoration. The impugned cancellation in Form GST REG-13 was set aside, and restoration was conditioned on compliance with the directions in the cited precedent. Allegations of suppression of material fact were noted in the proceeding.
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