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 held that the Show Cause Notice (SCN) for retrospective GST registration cancellation was legally deficient due to lack of specific statutory provisions. Given the Director's medical exigency and absence of clear violation grounds, the GST registration cancellation was modified to be effective from 10th March, 2023. The petitioner, acknowledging cessation of business operations, did not contest the modified cancellation date. Petition was consequently disposed of with the court emphasizing the necessity for precise statutory references in administrative notices to ensure procedural fairness.
HC held that the Show Cause Notice (SCN) for retrospective GST registration cancellation was legally deficient due to lack of specific statutory provisions. Given the Director's medical exigency and absence of clear violation grounds, the GST registration cancellation was modified to be effective from 10th March, 2023. The petitioner, acknowledging cessation of business operations, did not contest the modified cancellation date. Petition was consequently disposed of with the court emphasizing the necessity for precise statutory references in administrative notices to ensure procedural fairness.
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