Whether a Person who opts to make a payment as per Section 129(1)(a) to get his Conveyance/Goods released (which were earlier detained and Seized U/s 129) is deprived of his right to file appeal U/s 107 against proceedings?

#tax #gst #caselaw Kerala High Court held:
✅Voluntary payment does not deprive person of Appeal ✅ Whether or not a person opts to make payment U/s 129(1)(a) or provide security U/s 129(1)(c) it is the responsibility of the Officer to pass an Order U/s 129(3)

When can an Order be considered "Non-Speaking" or "Non-Reasoned" Order?
When an Order becomes "Cryptic" Order?
First #Appeallate Authority passed an Order of 5 pages affirming cancellation of #GST #registration but out of those 5 pages, 4 pages were copy paste of Memo of Appeal. Facts and Timelines:

10-Feb-2021: Show Cause Notice was issued to the petitioner on the ground that he was not functioning/not existing at the principal place of business.

Notice remained unreplied.

06-Mar-2021: The cancellation order was passed by the Assessing Authority.

Supply of pencil with sharpener and eraser is not composite supply.

Supply of pencil with sharpener is not a composite supply but a mixed supply as per advance ruling.

#tax #GST #CaseLaws #COVID19 The ruling states that the applicant has used the word “accessory” along with sharpener and eraser which means they are not essential or integral to pencil but they are useful and therefore, they are not naturally bundled.