Retrospective Cancellation of GST Registration via Non-Speaking Orders is Legally Untenable Facts The Dispute: The petitioner-taxpayer’s GST registration was cancelled by the Department through a Show Cause Notice (SCN) and a subsequent Order-in-Original (OIO). Procedural Lapses: The petitioner alleged that the cancellation order was a “non-speaking order” (contained no specific reasons) and was issued without… Read More »

IMA Ruling: Abolition of the Doctrine of Mutuality in GST and Scope of ‘Business’ Facts The Indian Medical Association (IMA), a professional body for medical practitioners, sought an Advance Ruling regarding the taxability of its internal operations. The key facts of the dispute included: Nature of Activities: The applicant was involved in conducting health camps… Read More »

In-Patient Medicine Supply as an Exempt Composite Healthcare Service Facts: The Applicant: A 400-bedded multi-specialty hospital and registered clinical establishment providing both inpatient and outpatient care. The Dispute: The hospital’s in-house pharmacy dispenses medicines and consumables required for the diagnosis and treatment of admitted (in-patient) patients. Billing Practice: For in-patients, the cost of medicines and… Read More »

GST on Skill Development: Regularization of Tax for the “Intervening Period” under ‘As Is Where Is’ Basis Facts The applicant is an NSDC-approved Training Partner providing digital marketing courses aligned with the National Skills Qualification Framework (NSQF). The Model: The training follows a market-led, fee-based model where students pay directly, and no government funding is… Read More »