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...
Validity of determination of tax under best judgment assessment - The petitioner challenged an ex-parte assessment order arguing that their statutory return in Form GSTR-3B for March 2023 was valid and should take precedence over the assessment order. They also contended that financial constraints prevented timely filing of the return, leading to a best judgment assessment. However, the petitioner failed to avail themselves of the statutory remedy of filing an appeal against the assessment within the prescribed period. The court, citing precedent, concluded that the writ petition was not maintainable due to the petitioner's failure to exhaust the statutory remedy of appeal. As a result, the court dismissed the petition.
Validity of determination of tax under best judgment assessment - The petitioner challenged an ex-parte assessment order arguing that their statutory return in Form GSTR-3B for March 2023 was valid and should take precedence over the assessment order. They also contended that financial constraints prevented timely filing of the return, leading to a best judgment assessment. However, the petitioner failed to avail themselves of the statutory remedy of filing an appeal against the assessment within the prescribed period. The court, citing precedent, concluded that the writ petition was not maintainable due to the petitioner's failure to exhaust the statutory remedy of appeal. As a result, the court dismissed the petition.
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