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...
HC condoned 142-day delay in filing GST appeal where appellant demonstrated reasonable cause due to belated service of demand notice. While notice was uploaded on GST portal, physical copy was only served on 16.04.2024. Court determined delayed physical service constituted sufficient grounds for condonation, setting aside appellate authority's original order rejecting appeal. Delay condoned under principles of reasonable cause and procedural fairness, acknowledging distinction between portal upload and actual service of notice. Original appellate order vacated, allowing appellant to proceed with substantive appeal on merits.
HC condoned 142-day delay in filing GST appeal where appellant demonstrated reasonable cause due to belated service of demand notice. While notice was uploaded on GST portal, physical copy was only served on 16.04.2024. Court determined delayed physical service constituted sufficient grounds for condonation, setting aside appellate authority's original order rejecting appeal. Delay condoned under principles of reasonable cause and procedural fairness, acknowledging distinction between portal upload and actual service of notice. Original appellate order vacated, allowing appellant to proceed with substantive appeal on merits.
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