Penalty order passed within 57 minutes of show cause notice is a jurisdictional nullity • Withdrawal of refund claim before adjudication renders it non-est • Supply of e-rickshaw components in CKD form classifiable as finished vehicle at 5% GST subject to four… • ITC denied where supplier defaulted on tax payment • "Communication" in Section 107(2) means date of issuance of the order, not date of receipt by the Commissioner's office • Excess IGST adjusted against CGST and SGST during first year of GST does not warrant demand where no revenue… • Credit notes issued beyond the time limit under Section 34(2) cannot reduce adjusted total turnover for ITC… • Order passed ignoring manually filed reply and before the date granted for document production is a patent…
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Food Supplied by Outsourced Caterer to Hospital for In-Patients Is NOT Composite Supply of Healthcare in the Caterer’s Hands
The Goods and Services Tax Appellate Tribunal, Hyderabad Bench (Court II), has allowed Revenue's appeal and held that food supplied by an outsourced caterer to…
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