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...
In GST scrutiny, once ASMT-10 is issued and a reply is filed, the proceedings must proceed to ASMT-12 or to DRC-01A followed by DRC-01; ASMT-13 is confined to non-filers under Section 62, so its use after ASMT-10 and ASMT-11 was procedurally invalid. On that defect, the DRC-07 orders for one registration were set aside, treated as DRC-01 notices, and remitted for de novo adjudication, with the pendency period excluded for limitation. For the other registration, the inspection material justified invocation of the extended period under Section 74, and the writ petitions were dismissed because DRC-01A, DRC-01 and assessment orders were properly issued.
In GST scrutiny, once ASMT-10 is issued and a reply is filed, the proceedings must proceed to ASMT-12 or to DRC-01A followed by DRC-01; ASMT-13 is confined to non-filers under Section 62, so its use after ASMT-10 and ASMT-11 was procedurally invalid. On that defect, the DRC-07 orders for one registration were set aside, treated as DRC-01 notices, and remitted for de novo adjudication, with the pendency period excluded for limitation. For the other registration, the inspection material justified invocation of the extended period under Section 74, and the writ petitions were dismissed because DRC-01A, DRC-01 and assessment orders were properly issued.
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