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 petition challenging GST adjudication proceedings, finding violation of principles of natural justice. The ex-parte order was set aside due to petitioner's inability to respond to show cause notice under bona fide circumstances. The matter was remitted back to the tax authority to provide fair opportunity of hearing, requiring reconsideration from the stage of reply submission. The court emphasized mandatory adherence to principles of natural justice in tax proceedings, rendering the original order unsustainable and directing fresh adjudication in accordance with law.
HC allowed the petition challenging GST adjudication proceedings, finding violation of principles of natural justice. The ex-parte order was set aside due to petitioner's inability to respond to show cause notice under bona fide circumstances. The matter was remitted back to the tax authority to provide fair opportunity of hearing, requiring reconsideration from the stage of reply submission. The court emphasized mandatory adherence to principles of natural justice in tax proceedings, rendering the original order unsustainable and directing fresh adjudication in accordance with law.
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