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 dismissed the petition on maintainability grounds, holding that the petitioner has an alternative efficacious remedy by way of appeal under Section 107 of the GST Act. The court found no violation of natural justice, as the petitioner was not entitled to cross-examine departmental officers who issued summons or arrest memos. Further, the petitioner retained the opportunity to make submissions during the appeal proceedings, which are a continuation of the original proceedings. The HC refrained from expressing any opinion on the merits and granted liberty to the petitioner to file the statutory appeal in accordance with law.
The HC dismissed the petition on maintainability grounds, holding that the petitioner has an alternative efficacious remedy by way of appeal under Section 107 of the GST Act. The court found no violation of natural justice, as the petitioner was not entitled to cross-examine departmental officers who issued summons or arrest memos. Further, the petitioner retained the opportunity to make submissions during the appeal proceedings, which are a continuation of the original proceedings. The HC refrained from expressing any opinion on the merits and granted liberty to the petitioner to file the statutory appeal in accordance with law.
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