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 demand for tax on the service aspect of a composite supply involving import of goods and related services like transportation and insurance is in violation of Section 2(30) read with Section 8 of the CGST Act, following the Supreme Court's decision in Union of India Vs. M/s.Mohit Minerals Pvt. Ltd. Consequently, the demand confirmed in paragraphs 15(g) and 15(h) of the impugned order was dropped. However, the demand arising from the mismatch between Input Tax Credit availed and tax paid by the supplier, and the demand for tax on renewal charges for the Factory License, can be adjudicated by the petitioner before the Appellate Commissioner. The petitioner was granted liberty to file a statutory appeal before the Commissioner of GST & Central Excise (Appeals) regarding the remaining demands confirmed in the impugned order. The writ petition was partly allowed.
The High Court held that the demand for tax on the service aspect of a composite supply involving import of goods and related services like transportation and insurance is in violation of Section 2(30) read with Section 8 of the CGST Act, following the Supreme Court's decision in Union of India Vs. M/s.Mohit Minerals Pvt. Ltd. Consequently, the demand confirmed in paragraphs 15(g) and 15(h) of the impugned order was dropped. However, the demand arising from the mismatch between Input Tax Credit availed and tax paid by the supplier, and the demand for tax on renewal charges for the Factory License, can be adjudicated by the petitioner before the Appellate Commissioner. The petitioner was granted liberty to file a statutory appeal before the Commissioner of GST & Central Excise (Appeals) regarding the remaining demands confirmed in the impugned order. The writ petition was partly allowed.
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