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...
Rejection of refund claim - Period of limitation - the Notification dated 5.7.2022 issued by the Central Government in exercise of powers u/s 168A of the CGST, which excludes the time limit specified for computing of period of limitation in filling the refund application, the claim of the petitioners for refund was filed within such excluded period. - Revenue directed to process the refund application - HC
Rejection of refund claim - Period of limitation - the Notification dated 5.7.2022 issued by the Central Government in exercise of powers u/s 168A of the CGST, which excludes the time limit specified for computing of period of limitation in filling the refund application, the claim of the petitioners for refund was filed within such excluded period. - Revenue directed to process the refund application - HC
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