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 dismissed the writ petition challenging GST registration cancellation. The court found no merit in the petitioner's contentions regarding retrospective cancellation. The competent authority followed due process under the West Bengal GST Act, 2017, and exercised jurisdiction appropriately. The petitioner failed to produce satisfactory evidence or explanations to justify GST registration continuation. The court determined no procedural irregularities or violations of natural justice occurred, and the verification report was conducted in compliance with legal requirements. Consequently, the petition was rejected, and the GST registration cancellation was upheld.
HC dismissed the writ petition challenging GST registration cancellation. The court found no merit in the petitioner's contentions regarding retrospective cancellation. The competent authority followed due process under the West Bengal GST Act, 2017, and exercised jurisdiction appropriately. The petitioner failed to produce satisfactory evidence or explanations to justify GST registration continuation. The court determined no procedural irregularities or violations of natural justice occurred, and the verification report was conducted in compliance with legal requirements. Consequently, the petition was rejected, and the GST registration cancellation was upheld.
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