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 held that the Additional Director of GST Intelligence was competent to issue the communication demanding payment, rejecting the petitioner's contention that only an Assistant Commissioner could issue such a notice. The court relied on a circular permitting Central Tax Officers of Audit Commissionerates and Directorate General of GST to issue show-cause notices. The impugned communication was not a show-cause notice but merely an intimation to pay up, failing which a show-cause notice u/s 74(1) would be issued, for which the Additional Director was competent. The court found no reason to interfere with the communication and dismissed the petition.
The High Court held that the Additional Director of GST Intelligence was competent to issue the communication demanding payment, rejecting the petitioner's contention that only an Assistant Commissioner could issue such a notice. The court relied on a circular permitting Central Tax Officers of Audit Commissionerates and Directorate General of GST to issue show-cause notices. The impugned communication was not a show-cause notice but merely an intimation to pay up, failing which a show-cause notice u/s 74(1) would be issued, for which the Additional Director was competent. The court found no reason to interfere with the communication and dismissed the petition.
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