Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
A writ petition may be entertained against an appealable GST order when the appellate tribunal is not functional, but only to prevent a litigant from being left remediless. Once the GST Appellate Tribunal became functional and the appeal period was specifically notified, the dispute had to be pursued before that statutory forum. The earlier non-availability of the tribunal did not waive the mandatory pre-deposit required for an appeal under Section 112(8), and the writ court could not permit circumvention of that condition. The petitioner was directed to file an appeal before the GSTAT within the notified timeline after making the requisite deposit, with the merits of the first appellate order left open.
A writ petition may be entertained against an appealable GST order when the appellate tribunal is not functional, but only to prevent a litigant from being left remediless. Once the GST Appellate Tribunal became functional and the appeal period was specifically notified, the dispute had to be pursued before that statutory forum. The earlier non-availability of the tribunal did not waive the mandatory pre-deposit required for an appeal under Section 112(8), and the writ court could not permit circumvention of that condition. The petitioner was directed to file an appeal before the GSTAT within the notified timeline after making the requisite deposit, with the merits of the first appellate order left open.
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