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 service of notice by uploading on the portal constitutes valid service under Section 169(1)(d) of WBGST/CGST Act, 2017. The court rejected the contention that personal service was mandatory, finding that the petitioner was aware of the proceedings and had responded to the show-cause notice. The appellate authority's mechanical rejection of the appeal for delay was deemed incorrect, following precedent that allows condonation beyond the extended one-month period. Consequently, the impugned order was set aside, and the petition was disposed of, affirming a more flexible interpretation of service and delay condonation provisions.
HC held that service of notice by uploading on the portal constitutes valid service under Section 169(1)(d) of WBGST/CGST Act, 2017. The court rejected the contention that personal service was mandatory, finding that the petitioner was aware of the proceedings and had responded to the show-cause notice. The appellate authority's mechanical rejection of the appeal for delay was deemed incorrect, following precedent that allows condonation beyond the extended one-month period. Consequently, the impugned order was set aside, and the petition was disposed of, affirming a more flexible interpretation of service and delay condonation provisions.
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