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 HC examined whether proceedings under Section 73 of the U.P. GST Act, 2017 were time-barred. Proceedings commenced on 02.03.2023 via show cause notice with final order passed on 06.12.2023. The Court determined that even with the extension of time limit, such an order could only have been passed until 31.12.2023. Since these facts were undisputed and clearly evident from the impugned order and records, the Court concluded that the proceedings culminating in the impugned order were time-barred. The Court found no reason to call for a counter affidavit and allowed the petition, effectively invalidating the proceedings due to their time-barred nature.
The HC examined whether proceedings under Section 73 of the U.P. GST Act, 2017 were time-barred. Proceedings commenced on 02.03.2023 via show cause notice with final order passed on 06.12.2023. The Court determined that even with the extension of time limit, such an order could only have been passed until 31.12.2023. Since these facts were undisputed and clearly evident from the impugned order and records, the Court concluded that the proceedings culminating in the impugned order were time-barred. The Court found no reason to call for a counter affidavit and allowed the petition, effectively invalidating the proceedings due to their time-barred nature.
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