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...
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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