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...
Rectification of an ex parte GST adjudication order cannot become a merits review through another ex parte order. Where the authority omitted to consider the assessee's replies, the defect went to the root of adjudication and required recall of the original order followed by a fresh personal hearing. Although the authority could correct an apparent error on its own motion and exercise inherent procedural-review power to cure denial of hearing, it could not sustain a revised demand without considering the replies and hearing the assessee. The subsequent ex parte rectification order was set aside and the matter remitted for fresh adjudication after granting an opportunity of hearing.
Rectification of an ex parte GST adjudication order cannot become a merits review through another ex parte order. Where the authority omitted to consider the assessee's replies, the defect went to the root of adjudication and required recall of the original order followed by a fresh personal hearing. Although the authority could correct an apparent error on its own motion and exercise inherent procedural-review power to cure denial of hearing, it could not sustain a revised demand without considering the replies and hearing the assessee. The subsequent ex parte rectification order was set aside and the matter remitted for fresh adjudication after granting an opportunity of hearing.
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