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 set aside the impugned order rejecting the petitioner's claim of Input Tax Credit (ITC) u/s 16(4) of the GST Act due to a discrepancy between the e-way bill and GSTR-3B. The petitioner was directed to deposit the entire tax due of Rs. 87,129/- on issues other than the rejection of ITC invoking Section 16(4) within two weeks from the receipt of the court order.
The High Court set aside the impugned order rejecting the petitioner's claim of Input Tax Credit (ITC) u/s 16(4) of the GST Act due to a discrepancy between the e-way bill and GSTR-3B. The petitioner was directed to deposit the entire tax due of Rs. 87,129/- on issues other than the rejection of ITC invoking Section 16(4) within two weeks from the receipt of the court order.
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