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...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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The HC set aside an appellate authority's order under Section 107 of the WBGST/CGST Act, 2017, which had rejected petitioner's appeal for non-payment of pre-deposit amount. Despite petitioner having statutory remedy before appellate tribunal, the HC noted the tribunal remains unconstituted. Considering petitioner had already deposited equivalent pre-deposit amount, the HC deemed it prudent to remand the matter to appellate authority for decision on merits. The appellate order dated 29th November, 2024 was set aside and petition disposed of by way of remand, allowing fresh consideration of the substantive issues.
The HC set aside an appellate authority's order under Section 107 of the WBGST/CGST Act, 2017, which had rejected petitioner's appeal for non-payment of pre-deposit amount. Despite petitioner having statutory remedy before appellate tribunal, the HC noted the tribunal remains unconstituted. Considering petitioner had already deposited equivalent pre-deposit amount, the HC deemed it prudent to remand the matter to appellate authority for decision on merits. The appellate order dated 29th November, 2024 was set aside and petition disposed of by way of remand, allowing fresh consideration of the substantive issues.
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