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...
ITC availed in excess of credit reflected in GSTR-2A, mismatch between GSTR-3B and GSTR-2A, ITC not reversed based on GSTR-2A debit, non-generation of e-way bill. Petitioner seeks opportunity to explain discrepancies, invoking principles of natural justice. High Court set aside impugned order, directed petitioner to deposit 25% of disputed tax after adjusting Rs. 1,00,000 already paid within 4 weeks to lift bank attachment. Impugned assessment order treated as show cause notice, petitioner to file objections with supporting documents within 4 weeks. Respondent to consider objections after providing reasonable opportunity of hearing and pass orders in accordance with law. Writ Petition disposed of.
ITC availed in excess of credit reflected in GSTR-2A, mismatch between GSTR-3B and GSTR-2A, ITC not reversed based on GSTR-2A debit, non-generation of e-way bill. Petitioner seeks opportunity to explain discrepancies, invoking principles of natural justice. High Court set aside impugned order, directed petitioner to deposit 25% of disputed tax after adjusting Rs. 1,00,000 already paid within 4 weeks to lift bank attachment. Impugned assessment order treated as show cause notice, petitioner to file objections with supporting documents within 4 weeks. Respondent to consider objections after providing reasonable opportunity of hearing and pass orders in accordance with law. Writ Petition disposed of.
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