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 allowed the petition, holding that principles of natural justice were violated by uploading the show-cause notice on the GST portal without physically serving the Petitioner and without affording a hearing. The Court found the petitioner's explanation for a 288-day delay in filing the appeal to be bona fide and, accordingly, set aside the impugned order dated 28.03.2025 passed by Respondent 1 and condoned the 288-day delay. Conditionally permitting the appeal to proceed, the HC directed the Petitioner to remit an additional deposit of 5% of the disputed tax demand, over and above the 10% statutory deposit (as agreed), to Respondent 2 within four weeks of receipt of the order. Petition disposed.
The HC allowed the petition, holding that principles of natural justice were violated by uploading the show-cause notice on the GST portal without physically serving the Petitioner and without affording a hearing. The Court found the petitioner's explanation for a 288-day delay in filing the appeal to be bona fide and, accordingly, set aside the impugned order dated 28.03.2025 passed by Respondent 1 and condoned the 288-day delay. Conditionally permitting the appeal to proceed, the HC directed the Petitioner to remit an additional deposit of 5% of the disputed tax demand, over and above the 10% statutory deposit (as agreed), to Respondent 2 within four weeks of receipt of the order. Petition disposed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
