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...
Writ jurisdiction was refused in GST adjudication because the controversy was amenable to the statutory appeal. The High Court held that proceedings under sections 73 and 74 of the CGST Act operate in distinct fields, so exoneration under section 73 did not bar action under section 74 on the material before the authorities. It also held that appraisal and reappraisal of evidence, including consideration of additional evidence, lay within the appellate process. The need to make a statutory pre-deposit was not a sufficient ground to bypass the appeal, and the petitioner was left to pursue that remedy on merits.
Writ jurisdiction was refused in GST adjudication because the controversy was amenable to the statutory appeal. The High Court held that proceedings under sections 73 and 74 of the CGST Act operate in distinct fields, so exoneration under section 73 did not bar action under section 74 on the material before the authorities. It also held that appraisal and reappraisal of evidence, including consideration of additional evidence, lay within the appellate process. The need to make a statutory pre-deposit was not a sufficient ground to bypass the appeal, and the petitioner was left to pursue that remedy on merits.
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