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 addressed payment procedures for GST demands under rule 142. Petitioner paid demand through Form GST DRC-03 instead of required electronic liability register Form GST PMT-01. Following recent amendment via notification 12/24 introducing rule 142(2B), petitioner permitted to file Form GST DRC-03A electronically to transfer payment credit to electronic liability register. Court directed that if petitioner files refund application under Section 54, authorities must process and refund amount to electronic cash/credit ledger within two weeks. Petition disposed with directive to follow amended procedure for payment adjustment through proper forms.
HC addressed payment procedures for GST demands under rule 142. Petitioner paid demand through Form GST DRC-03 instead of required electronic liability register Form GST PMT-01. Following recent amendment via notification 12/24 introducing rule 142(2B), petitioner permitted to file Form GST DRC-03A electronically to transfer payment credit to electronic liability register. Court directed that if petitioner files refund application under Section 54, authorities must process and refund amount to electronic cash/credit ledger within two weeks. Petition disposed with directive to follow amended procedure for payment adjustment through proper forms.
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