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 quashed GST registration cancellation order due to procedural irregularities. The court found that no proper notice was served to the petitioner and the verification report lacked substantive evidence to support registration cancellation. Critical procedural defects, including failure to provide adequate notice and absence of concrete material proving business non-operation, rendered the original administrative order unsustainable. The court directed reconsideration of the matter, effectively reinstating the petitioner's GST registration and emphasizing principles of natural justice in administrative proceedings.
HC quashed GST registration cancellation order due to procedural irregularities. The court found that no proper notice was served to the petitioner and the verification report lacked substantive evidence to support registration cancellation. Critical procedural defects, including failure to provide adequate notice and absence of concrete material proving business non-operation, rendered the original administrative order unsustainable. The court directed reconsideration of the matter, effectively reinstating the petitioner's GST registration and emphasizing principles of natural justice in administrative proceedings.
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