Restoration of GST Registration: Pragmatic Approach vs. Non-Filing of Returns Facts The Parties: The petitioner was a registered person under the WBGST/CGST Act. The Trigger: The Proper Officer issued an order dated 27 May 2023, cancelling the petitioner’s GST registration on the grounds of continuous non-filing of returns. The Appeal: The Appellate Authority confirmed this… Read More »

GST Registration Cannot Be Cancelled Retrospectively Solely Based on Supplier Cancellation Facts The Action: The GST Department issued an order for the ab-initio (from inception) cancellation of the assessee’s registration under Section 29(2) and Rule 21. The Allegation: The cancellation was triggered by the allegation that the assessee had availed ineligible Input Tax Credit (ITC)… Read More »

Insurance Supplies to SEZ: Retrospective Application of ‘Authorized Operations’ Amendment Challenged Facts The Service: The petitioners (insurance companies) provided general insurance services to SEZ units between 2017 and September 2023. Zero-Rating: These supplies were initially treated as zero-rated under Section 16 of the IGST Act, as they were made to SEZ units. The Amendment: The… Read More »

GST Exemption for Printing of Examination Papers Supplied to Universities Facts The Service: The applicant is a printing specialist engaged in providing printing services for examination papers to various universities. The Workflow: The universities provide the highly confidential content, quality standards, size specifications, and design formats. The applicant is strictly prohibited from deviating from these… Read More »

Contribution of Leasehold Rights to LLP Against Profit-Sharing is a Taxable Supply Facts The Asset: The applicant, Aryapride Hotel and Convention Private Limited, holds leasehold rights to one acre of land (leased from IDCO) intended for a Hotel-cum-Restaurant project. The Proposal: Upon completion of the construction, the applicant intends to form a Limited Liability Partnership… Read More »