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...
Maintainability of appeal against order under CGST/SGST Act adjudication on refund application dismissed. Appellant had option to pay amounts demanded or contest seizure and insist on adjudication order. Appellant chose payment, leading to release order without tax/penalty determination. If payment was mistake, appellant should have sought refund and adjudication on refund application. Appellant solely to blame for delay of over 7 years after release of goods. Writ Appeal dismissed, upholding Single Judge's dismissal of Writ Petition.
Maintainability of appeal against order under CGST/SGST Act adjudication on refund application dismissed. Appellant had option to pay amounts demanded or contest seizure and insist on adjudication order. Appellant chose payment, leading to release order without tax/penalty determination. If payment was mistake, appellant should have sought refund and adjudication on refund application. Appellant solely to blame for delay of over 7 years after release of goods. Writ Appeal dismissed, upholding Single Judge's dismissal of Writ Petition.
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