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...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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GST registration suspended for non-filing of returns may be restored where the registered person applies for revocation, furnishes pending returns and discharges statutory dues, subject to verification and consideration by the competent authorities in accordance with law. The text records that an applicant was permitted to seek revocation of suspension and restoration of registration within the prescribed period, with the authorities required to process the application after receipt of the certified copy. Restoration remains conditional on compliance with applicable GST requirements.
GST registration suspended for non-filing of returns may be restored where the registered person applies for revocation, furnishes pending returns and discharges statutory dues, subject to verification and consideration by the competent authorities in accordance with law. The text records that an applicant was permitted to seek revocation of suspension and restoration of registration within the prescribed period, with the authorities required to process the application after receipt of the certified copy. Restoration remains conditional on compliance with applicable GST requirements.
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