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 petition seeking direction for processing GST refund applications filed in form GSTRFD 01 for multiple tax periods from February 2020 to March 2023. The court acknowledged that while proper officers identified deficiencies in the applications, these deficiencies were not reflected in the portal's view site, preventing the petitioner from being aware of them. Applying Section 54 of the WBGST/CGST Act 2017 and Rules 89-90 of the WBGST/CGST Rules 2017, the HC directed respondent authorities to address the portal issue with appropriate authorities. The court permitted the first petitioner to re-file refund applications for the specified periods, treating the deficiency memo as communicated on the judgment date, ensuring the petitioner would not suffer due to lack of awareness of deficiencies.
The HC disposed of a writ petition seeking direction for processing GST refund applications filed in form GSTRFD 01 for multiple tax periods from February 2020 to March 2023. The court acknowledged that while proper officers identified deficiencies in the applications, these deficiencies were not reflected in the portal's view site, preventing the petitioner from being aware of them. Applying Section 54 of the WBGST/CGST Act 2017 and Rules 89-90 of the WBGST/CGST Rules 2017, the HC directed respondent authorities to address the portal issue with appropriate authorities. The court permitted the first petitioner to re-file refund applications for the specified periods, treating the deficiency memo as communicated on the judgment date, ensuring the petitioner would not suffer due to lack of awareness of deficiencies.
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