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 dated 20.02.2024 on terms, directing the petitioner to deposit 15% of the disputed tax, noting the petitioner had previously deposited 10% upon filing an appeal against the 05.12.2023 order. The Court acknowledged prior rulings balancing the interests of the assessee and revenue, mandating fresh proceedings strictly in accordance with GST laws, excluding the pendency period from limitation computation. However, this principle was stayed by the Division Bench, and a contrary view from another High Court was noted, holding that jurisdictional challenges to proceedings initiated under the respondent's authority are impermissible even if the prior appeal is allowed. The petition was disposed of following compliance with the deposit condition, thereby affirming the continuation of proceedings subject to statutory adherence and interim financial safeguards.
The HC set aside the impugned order dated 20.02.2024 on terms, directing the petitioner to deposit 15% of the disputed tax, noting the petitioner had previously deposited 10% upon filing an appeal against the 05.12.2023 order. The Court acknowledged prior rulings balancing the interests of the assessee and revenue, mandating fresh proceedings strictly in accordance with GST laws, excluding the pendency period from limitation computation. However, this principle was stayed by the Division Bench, and a contrary view from another High Court was noted, holding that jurisdictional challenges to proceedings initiated under the respondent's authority are impermissible even if the prior appeal is allowed. The petition was disposed of following compliance with the deposit condition, thereby affirming the continuation of proceedings subject to statutory adherence and interim financial safeguards.
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