No Exception to Retailer From Assam GST Registration Without Supporting Materials: Gauhati HC [Read Order]
The Court observed that though certain entities are given exemption under the Act, there cannot be any presumption in that regard, “more so when the very purpose of the Act of 2017 is to bring all business under the purview of the Act.”
The Gauhati High Court in its recent case held that there is no exception to retailer from registration under the Assam Goods and Services Tax Act 2017, without any materials placed on record to support the exemption. The observation comes in connection with the supplier of a bidder to a tender process for construction of…
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