CIRCULARS
| Circular No. | Subject |
| Circular No.1/1/2017-GST dt.26.06.2017 | Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder |
CASE LAWS
|
Authority |
One liner |
|
2025(09)LCX0038 Allahabad High Court Poddar Electronics Security |
Unrebutted opt-out intimation, non-response
to SCNs, and IGST collection defeat a belated composition-status claim. |