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 disposed of a writ application challenging an ex-parte assessment order for violation of natural justice principles covering the period 01.10.2018 to 31.03.2019. Following precedent established in a coordinate bench decision, the court directed that upon payment of ten percent of the disputed tax amount, the petitioner would be entitled to stay of recovery until GST Tribunals are constituted and an appeal is filed within the prescribed timeframe. Both parties agreed that the substantive issues could be agitated before the Tribunal once established. The court noted that while pre-deposit requirements had been reduced to ten percent, this reduction was only effective from 01.11.2024, and GST Tribunals remained unconstituted with no possibility of filing appeals before that date. The application was disposed of accordingly.
The HC disposed of a writ application challenging an ex-parte assessment order for violation of natural justice principles covering the period 01.10.2018 to 31.03.2019. Following precedent established in a coordinate bench decision, the court directed that upon payment of ten percent of the disputed tax amount, the petitioner would be entitled to stay of recovery until GST Tribunals are constituted and an appeal is filed within the prescribed timeframe. Both parties agreed that the substantive issues could be agitated before the Tribunal once established. The court noted that while pre-deposit requirements had been reduced to ten percent, this reduction was only effective from 01.11.2024, and GST Tribunals remained unconstituted with no possibility of filing appeals before that date. The application was disposed of accordingly.
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