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...
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HC allowed the petition, directing re-adjudication of ITC refund claims for February 2021 to February 2022. The court held that Notification No. 14/2022 is clarificatory and applies retroactively to all refund claims filed within two-year limitation under GST Act. The key directive mandates Respondent No. 2 to reassess refund applications within 12 weeks using amended Rule 89(5), ensuring petitioners receive legitimate refund without unjust governmental enrichment.
HC allowed the petition, directing re-adjudication of ITC refund claims for February 2021 to February 2022. The court held that Notification No. 14/2022 is clarificatory and applies retroactively to all refund claims filed within two-year limitation under GST Act. The key directive mandates Respondent No. 2 to reassess refund applications within 12 weeks using amended Rule 89(5), ensuring petitioners receive legitimate refund without unjust governmental enrichment.
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