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...
HC quashed the impugned order rejecting petitioner's rectification application due to procedural error. The revenue authority incorrectly stated petitioner failed to reply to show cause notice, despite petitioner's timely response dated 22.01.2025 being duly acknowledged in Form GST DRC 06. Court found petitioner established grounds for judicial interference as the order contained factual inaccuracy regarding non-response. Matter remitted to respondent authority with directions to pass fresh order on merits within three months, ensuring petitioner's reply is considered and hearing opportunity provided. Petition allowed by way of remand, emphasizing adherence to principles of natural justice in administrative proceedings.
HC quashed the impugned order rejecting petitioner's rectification application due to procedural error. The revenue authority incorrectly stated petitioner failed to reply to show cause notice, despite petitioner's timely response dated 22.01.2025 being duly acknowledged in Form GST DRC 06. Court found petitioner established grounds for judicial interference as the order contained factual inaccuracy regarding non-response. Matter remitted to respondent authority with directions to pass fresh order on merits within three months, ensuring petitioner's reply is considered and hearing opportunity provided. Petition allowed by way of remand, emphasizing adherence to principles of natural justice in administrative proceedings.
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