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...
The HC allowed the writ petition challenging an appellate order, finding violation of natural justice principles as the petitioner lacked adequate notice and was not served with the appeal petition and grounds. The appellate authority passed a non-speaking order without conducting necessary enquiry as mandated under Section 107(11) and (12) of the Act. While the appellate authority correctly identified the adjudicating authority's failure to examine Input Tax Credit legality and pass a speaking order, it failed to make further enquiry for a firm decision. The HC set aside both the impugned appellate order and the underlying adjudicating authority's order dated 30th October 2023, remanding the matter for fresh adjudication on merits. The petition was disposed of.
The HC allowed the writ petition challenging an appellate order, finding violation of natural justice principles as the petitioner lacked adequate notice and was not served with the appeal petition and grounds. The appellate authority passed a non-speaking order without conducting necessary enquiry as mandated under Section 107(11) and (12) of the Act. While the appellate authority correctly identified the adjudicating authority's failure to examine Input Tax Credit legality and pass a speaking order, it failed to make further enquiry for a firm decision. The HC set aside both the impugned appellate order and the underlying adjudicating authority's order dated 30th October 2023, remanding the matter for fresh adjudication on merits. The petition was disposed of.
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