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...
Cancellation of GST registration of the petitioner with retrospective effect - The High court modifies the impugned order to address the petitioner's concerns. The court orders that the registration be treated as cancelled from the date of issuance of the Show Cause Notice, i.e., 19.05.2023, instead of the earlier retrospective date. However, the court clarifies that this modification does not preclude the respondent from taking further steps for the recovery of any outstanding tax, penalty, or interest in accordance with the law.
Cancellation of GST registration of the petitioner with retrospective effect - The High court modifies the impugned order to address the petitioner's concerns. The court orders that the registration be treated as cancelled from the date of issuance of the Show Cause Notice, i.e., 19.05.2023, instead of the earlier retrospective date. However, the court clarifies that this modification does not preclude the respondent from taking further steps for the recovery of any outstanding tax, penalty, or interest in accordance with the law.
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