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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Penalty under section 122(1A) of the CGST Act must be imposed consistently with the person identified in the show-cause notice. Specified penalties were proposed against the petitioner, while the separate section 122(1A) penalty was proposed against its handler/operator; nevertheless, both penalties were imposed on the petitioner. As this mixing of proposed penalties was not specifically controverted, the penalty order was quashed and remanded for fresh adjudication after hearing the petitioner, with other issues left open.
Penalty under section 122(1A) of the CGST Act must be imposed consistently with the person identified in the show-cause notice. Specified penalties were proposed against the petitioner, while the separate section 122(1A) penalty was proposed against its handler/operator; nevertheless, both penalties were imposed on the petitioner. As this mixing of proposed penalties was not specifically controverted, the penalty order was quashed and remanded for fresh adjudication after hearing the petitioner, with other issues left open.
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