The issue was taxation of intermediary services as domestic supply. The law now treats such services as exports, allowing zero-rated GST benefits.
The court held that delayed payment of penalty does not justify continued detention. Goods must be released if confiscation proceedings are not initiated.
Eligible businesses must opt for the composition scheme before 31 March 2026. Missing the deadline makes them ineligible for the entire financial year. The key takeaway is that timely filing is crucial to avail simplified taxation benefits.
The GST portal now enforces mandatory bank account validation for registered taxpayers. Failure to link or validate bank details within the prescribed time can result in automatic GSTIN suspension.
Learn about LLP registration process and required documents. Get a step-by-step guide to forming an LLP and ensure compliance.