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 allowed the Petitioner's appeal, setting aside the Impugned Order-in-Appeal and Rectification Order. The court found that Respondent No. 2 violated principles of natural justice by rejecting the appeal without considering the submitted Power of Attorney and without providing an opportunity to cure procedural defects. The matter was remanded for fresh consideration, with the Petitioner directed to submit self-certified document copies within two weeks. The decision emphasizes procedural fairness and the opportunity to rectify technical non-compliances in administrative appeals under CGST Act, 2017.
HC allowed the Petitioner's appeal, setting aside the Impugned Order-in-Appeal and Rectification Order. The court found that Respondent No. 2 violated principles of natural justice by rejecting the appeal without considering the submitted Power of Attorney and without providing an opportunity to cure procedural defects. The matter was remanded for fresh consideration, with the Petitioner directed to submit self-certified document copies within two weeks. The decision emphasizes procedural fairness and the opportunity to rectify technical non-compliances in administrative appeals under CGST Act, 2017.
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