Pranika Garg

Pranika Garg started the topic Whether supply of food items as takeaways is treated as supply of goods? in the forum GST Queries 3 years, 12 months ago

When food items are supplied as takeaways and the business premise doesn’t provide any facility to the customers to have the same consumed over there then such supply is treated as supply of goods i.e. such a supply will not get covered within the ambit of restaurant services.
Same is evident from the definition of restaurant services as per the…[Read more]

Pranika Garg started the topic Is GST notice valid if it doesn't cite exact reasons for reg. cancellation? in the forum GST Queries 4 years ago

When the show cause notice is issued without specifying the reasons for registration cancellation or just by picking up the same from the statue namely, noncompliance of any specified provisions of GST Act or rules made thereunder, then such a notice is considered vague and unlawful.
Same was held by the High Court vide. Dayamay Enterprise Vs…[Read more]

Pranika Garg started the topic Is the recipient of good/service eligible to apply for Advance Ruling? in the forum GST Queries 4 years ago

Section 95 of CGST Act defines Advance Ruling as “A decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in section 97 or section 100,in relation to supply of goods or services or both being undertaken or proposed to be undertaken BY THE APPLICANT”. This implies that the applicant s…[Read more]

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