Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
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Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
GST registration cancellation was set aside because the petitioner was in judicial custody during the period for replying to the show cause notice and attending personal hearing, and that custody was not disputed. The HC held that the petitioner could not effectively respond or be heard, so the cancellation order was passed in breach of natural justice. The revocation rejection was also unsustainable because it gave no reasons on that plea. The registration was directed to be restored, and the matter remitted to the stage of reply to the show cause notice, with liberty to the authorities to proceed afresh in accordance with law.
GST registration cancellation was set aside because the petitioner was in judicial custody during the period for replying to the show cause notice and attending personal hearing, and that custody was not disputed. The HC held that the petitioner could not effectively respond or be heard, so the cancellation order was passed in breach of natural justice. The revocation rejection was also unsustainable because it gave no reasons on that plea. The registration was directed to be restored, and the matter remitted to the stage of reply to the show cause notice, with liberty to the authorities to proceed afresh in accordance with law.
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