Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withho...
Registration suspended at the time of supply prevents a post suspension tax invoice from substituting for prescribed transit documentation; because the supplier's registration remained suspended and no e way bill or other specified documents accompanied the goods, the tax invoice could not be treated as the required document under the statutory scheme. The administrative circular relied upon is inapplicable where prescribed documents are absent. Consequence: petitions challenging seizure and related orders were dismissed for lack of compliance with the e way bill and specified document requirements.
Registration suspended at the time of supply prevents a post suspension tax invoice from substituting for prescribed transit documentation; because the supplier's registration remained suspended and no e way bill or other specified documents accompanied the goods, the tax invoice could not be treated as the required document under the statutory scheme. The administrative circular relied upon is inapplicable where prescribed documents are absent. Consequence: petitions challenging seizure and related orders were dismissed for lack of compliance with the e way bill and specified document requirements.
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