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 set aside the impugned order and remitted the matter to respondent No.5 for fresh reconsideration following subsequent developments where proceedings against the petitioner were dropped for tax period 2020-21. The court found the impugned notifications dated 28.12.2023 and 29.12.2023 required examination regarding their validity under Section 168A read with Section 73 of CGST/KGST Act, 2017, and applicability of Circular No. 219/13/2024-GST. The petition was allowed by way of remand, directing respondent No.5 to reconsider the matter afresh within stipulated timeframe in accordance with law, bearing in mind the Form GST DRC-05 order dated 28.02.2025.
The HC set aside the impugned order and remitted the matter to respondent No.5 for fresh reconsideration following subsequent developments where proceedings against the petitioner were dropped for tax period 2020-21. The court found the impugned notifications dated 28.12.2023 and 29.12.2023 required examination regarding their validity under Section 168A read with Section 73 of CGST/KGST Act, 2017, and applicability of Circular No. 219/13/2024-GST. The petition was allowed by way of remand, directing respondent No.5 to reconsider the matter afresh within stipulated timeframe in accordance with law, bearing in mind the Form GST DRC-05 order dated 28.02.2025.
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