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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Failure to consider a taxpayer's reply to a GST show-cause notice and to provide a hearing before an adverse determination breaches statutory requirements and principles of natural justice. Section 75(4) requires an opportunity of hearing where an adverse decision is contemplated, even without a written request. The GST determination, related demand proceedings and consequential appellate rejection were therefore set aside as unsustainable. The assessing authority may issue an appropriate notice and proceed in accordance with law.
Failure to consider a taxpayer's reply to a GST show-cause notice and to provide a hearing before an adverse determination breaches statutory requirements and principles of natural justice. Section 75(4) requires an opportunity of hearing where an adverse decision is contemplated, even without a written request. The GST determination, related demand proceedings and consequential appellate rejection were therefore set aside as unsustainable. The assessing authority may issue an appropriate notice and proceed in accordance with law.
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