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 determined that the imposition of penalty under Section 122(2)(b) of the GST Act, 2017 was procedurally flawed due to non-compliance with Rule 142(1A) regarding communication of tax details. The court found the tax liability determination for July 2017 to March 2019 legally erroneous. As an interim measure, the court directed the petitioner to deposit 20% of the tax amount determined in the original order within two weeks, with a consequent restraint on coercive recovery measures by the tax authorities pending further adjudication.
HC determined that the imposition of penalty under Section 122(2)(b) of the GST Act, 2017 was procedurally flawed due to non-compliance with Rule 142(1A) regarding communication of tax details. The court found the tax liability determination for July 2017 to March 2019 legally erroneous. As an interim measure, the court directed the petitioner to deposit 20% of the tax amount determined in the original order within two weeks, with a consequent restraint on coercive recovery measures by the tax authorities pending further adjudication.
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