Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Pre-manufactured bakery items sold without cooking, preparation or processing are supplies of goods, with GST determined by the applicable HSN classification. Items such as pizzas, pastas, salads and shakes prepared or blended at the outlet on customer order are restaurant service, and that character is unchanged whether consumed on the premises or taken away. A registered person may carry on both activities from the same premises, but must keep separate turnover records and a separate series of tax invoices for each category to ensure correct GST treatment and input tax credit compliance.
Pre-manufactured bakery items sold without cooking, preparation or processing are supplies of goods, with GST determined by the applicable HSN classification. Items such as pizzas, pastas, salads and shakes prepared or blended at the outlet on customer order are restaurant service, and that character is unchanged whether consumed on the premises or taken away. A registered person may carry on both activities from the same premises, but must keep separate turnover records and a separate series of tax invoices for each category to ensure correct GST treatment and input tax credit compliance.
Note: It is a system-generated summary and is for quick reference only.
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