Retailer Can't Be Presumed To Fall Under 'Exceptions' From GST Registration Without Supporting Materials Placed On Record: Gauhati HC

The Gauhati High Court ruled that a retailer cannot be presumed to fall under exceptions from GST registration without supporting evidence on record. The court observed that in the absence of documentation to prove the retailer’s eligibility for such exemptions, the presumption of tax liability holds. This decision emphasizes the importance of providing adequate evidence to substantiate claims for exemptions from tax registration and liability under the GST framework, underscoring the need for thorough record-keeping by businesses.