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Synopsis: Court directed Department to intimate the total outstanding statutory dues till date of GST RC cancellation and restore such registration upon payment of dues by petitioner when Registration certificate cancelled due to non-furnishing of returns in compliance of the provisions of Section 29(2)(c) of the GST Act, 2017 for a continuous period of 6 or more months.
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Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 125
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.89 and interpretation thereof.
Synopsis: The Supreme Court held that if construction of a building is essential for supplying services such as renting out, it could fall into the “plant” i.e. exception to section 17(5)(d) of CGST Act. Functionality test will have to be applied to decide whether building is a plant.