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 suo motu order passed under Section 108 of the Chhattisgarh GST Act, 2017, on grounds of violation of natural justice and lack of jurisdiction at the time of issuance. The Court held that the revisional authority was not validly empowered to pass the order on 01.06.2019, as the relevant notification authorizing such authority was issued only on 07.08.2020. Furthermore, the order failed to provide any cogent reasons or record the requisite satisfaction for exercising revisionary powers, rendering it unsustainable. Consequently, the HC directed the concerned authority to discontinue the revision proceedings forthwith and allowed the petition.
The HC set aside the impugned suo motu order passed under Section 108 of the Chhattisgarh GST Act, 2017, on grounds of violation of natural justice and lack of jurisdiction at the time of issuance. The Court held that the revisional authority was not validly empowered to pass the order on 01.06.2019, as the relevant notification authorizing such authority was issued only on 07.08.2020. Furthermore, the order failed to provide any cogent reasons or record the requisite satisfaction for exercising revisionary powers, rendering it unsustainable. Consequently, the HC directed the concerned authority to discontinue the revision proceedings forthwith and allowed the petition.
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