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 quashed the orders dated 29 December 2022, 20 February 2024, and the appellate authority's order dated 08 July 2024, cancelling the petitioner's GST registration retrospectively on grounds of fraud, willful misstatement or suppression of facts. The Court found that the authorities failed to provide cogent material indicating the registration was originally obtained through fraudulent means. Crucially, the show cause notice did not consider the amended registration certificate issued on 02 July 2019, and the petitioner was not provided the inspection report of 03 June 2022, which formed the basis for rejecting the revocation application. The cancellation orders were quashed due to lack of evidence substantiating the allegation of fraud in obtaining the initial registration.
The High Court quashed the orders dated 29 December 2022, 20 February 2024, and the appellate authority's order dated 08 July 2024, cancelling the petitioner's GST registration retrospectively on grounds of fraud, willful misstatement or suppression of facts. The Court found that the authorities failed to provide cogent material indicating the registration was originally obtained through fraudulent means. Crucially, the show cause notice did not consider the amended registration certificate issued on 02 July 2019, and the petitioner was not provided the inspection report of 03 June 2022, which formed the basis for rejecting the revocation application. The cancellation orders were quashed due to lack of evidence substantiating the allegation of fraud in obtaining the initial registration.
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