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 High Court quashed the orders passed by the respondent assessing officer for violating principles of natural justice by not providing an opportunity of personal hearing to the petitioner, despite the petitioner seeking additional time to file replies to show cause notices. The Court remanded the matters back to the respondent for fresh consideration after setting aside the impugned orders, subject to the petitioner paying 10% of the disputed tax demand for each assessment year within six weeks. The case pertained to discrepancies in Input Tax Credits for multiple assessment years from 2018-19 to 2022-23, wherein show cause notices were issued through an online portal, and the petitioner had filed replies but was denied a personal hearing before passing of final orders.
The High Court quashed the orders passed by the respondent assessing officer for violating principles of natural justice by not providing an opportunity of personal hearing to the petitioner, despite the petitioner seeking additional time to file replies to show cause notices. The Court remanded the matters back to the respondent for fresh consideration after setting aside the impugned orders, subject to the petitioner paying 10% of the disputed tax demand for each assessment year within six weeks. The case pertained to discrepancies in Input Tax Credits for multiple assessment years from 2018-19 to 2022-23, wherein show cause notices were issued through an online portal, and the petitioner had filed replies but was denied a personal hearing before passing of final orders.
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