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 found the appellate authority's rejection of the appeal on limitation grounds justified but, referencing relevant Supreme Court and HC precedents, held that the right to a hearing on appeal cannot be denied solely due to delay. Considering the petitioner's medical condition and supporting documents, the court condoned the delay in filing the appeal. The matter was remanded to the Joint Commissioner (Appeals) with directions to adjudicate the appeal on its merits without addressing limitation. Both parties must be afforded a fair hearing, and the appeal is to be decided expeditiously, preferably within three months. The petition was allowed accordingly.
The HC found the appellate authority's rejection of the appeal on limitation grounds justified but, referencing relevant Supreme Court and HC precedents, held that the right to a hearing on appeal cannot be denied solely due to delay. Considering the petitioner's medical condition and supporting documents, the court condoned the delay in filing the appeal. The matter was remanded to the Joint Commissioner (Appeals) with directions to adjudicate the appeal on its merits without addressing limitation. Both parties must be afforded a fair hearing, and the appeal is to be decided expeditiously, preferably within three months. The petition was allowed accordingly.
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