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 respondent's assessment order dated 06.02.2025 for violating principles of natural justice. Although the show cause notice was uploaded on the GST Portal, the petitioner claimed non-awareness and lack of personal hearing opportunity. The Court held that while portal service is sufficient, the officer should have explored alternative service modes under Section 169 of the GST Act when no response was received, rather than merely fulfilling empty formalities. The matter was remanded for fresh consideration conditioned upon petitioner paying 25% of disputed tax amount within four weeks. The order's setting aside takes effect from payment date. Petition disposed through remand.
The HC set aside the respondent's assessment order dated 06.02.2025 for violating principles of natural justice. Although the show cause notice was uploaded on the GST Portal, the petitioner claimed non-awareness and lack of personal hearing opportunity. The Court held that while portal service is sufficient, the officer should have explored alternative service modes under Section 169 of the GST Act when no response was received, rather than merely fulfilling empty formalities. The matter was remanded for fresh consideration conditioned upon petitioner paying 25% of disputed tax amount within four weeks. The order's setting aside takes effect from payment date. Petition disposed through remand.
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