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...
The case involves a challenge to the extension of the time limit for GST assessment u/s 73 of the CGST/AGST Act, 2017 due to the COVID-19 pandemic. The court considered the term 'force majeure' as defined in the Explanation to Section 168A of the Act. Previous extensions were noted. Several High Courts provided interim relief to noticees/assessees, allowing proceedings but no final orders or recovery. The court decided that recovery of the assessed amount shall not be enforced until further orders. The petition was disposed of accordingly.
The case involves a challenge to the extension of the time limit for GST assessment u/s 73 of the CGST/AGST Act, 2017 due to the COVID-19 pandemic. The court considered the term 'force majeure' as defined in the Explanation to Section 168A of the Act. Previous extensions were noted. Several High Courts provided interim relief to noticees/assessees, allowing proceedings but no final orders or recovery. The court decided that recovery of the assessed amount shall not be enforced until further orders. The petition was disposed of accordingly.
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