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...
For DGGI-issued GST notices, the notified allocation of powers under Notification No. 02/2017-Central Tax, as amended by Notification No. 02/2022, vested adjudicatory authority in the Additional Commissioner or Joint Commissioner of Central Tax. An order passed by the Assistant Commissioner was therefore without competence and suffered from procedural irregularity, so the adjudication was quashed and remitted for fresh decision by the competent authority after hearing. The merits of the classification dispute and the limitation objection were not examined because the jurisdictional defect was dispositive.
For DGGI-issued GST notices, the notified allocation of powers under Notification No. 02/2017-Central Tax, as amended by Notification No. 02/2022, vested adjudicatory authority in the Additional Commissioner or Joint Commissioner of Central Tax. An order passed by the Assistant Commissioner was therefore without competence and suffered from procedural irregularity, so the adjudication was quashed and remitted for fresh decision by the competent authority after hearing. The merits of the classification dispute and the limitation objection were not examined because the jurisdictional defect was dispositive.
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