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...
Amnesty scheme - Failure to file annual returns from financial year 2018-2019 till 01.04.2023, but filed before 31.08.2023. Justification for continuing notices for non-payment of late fees for belated GSTR-9C filed before 01.04.2023. Court held, relying on Anishia Chandrakanth v. Superintendent judgment, no justification for continuing notices for non-payment of late fees for belated GSTR-9C filed before 01.04.2023, when one-time amnesty commences. Ext.P3 set aside to extent seeking late fees for delay in filing GSTR-9C. However, petitioner not entitled to refund of late fees already paid over Rs. 10,000/-. Writ petition disposed of.
Amnesty scheme - Failure to file annual returns from financial year 2018-2019 till 01.04.2023, but filed before 31.08.2023. Justification for continuing notices for non-payment of late fees for belated GSTR-9C filed before 01.04.2023. Court held, relying on Anishia Chandrakanth v. Superintendent judgment, no justification for continuing notices for non-payment of late fees for belated GSTR-9C filed before 01.04.2023, when one-time amnesty commences. Ext.P3 set aside to extent seeking late fees for delay in filing GSTR-9C. However, petitioner not entitled to refund of late fees already paid over Rs. 10,000/-. Writ petition disposed of.
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