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...
HC remanded the matter to the appellate authority and directed that the respondent who admitted belated payment in Form GST-03 shall take steps to rectify the payment error with assistance from the other respondents. The appellate authority's recovery of Rs.1,67,974 from the petitioner's credit ledger is to be revisited, and any amount already recovered must be recredited to the petitioner's credit ledger within two weeks of communication of the order. The respondent remains statutorily liable to discharge CGST/IGST of Rs.139,380.48 and is directed to pay that sum unless already paid. The petition is disposed of.
HC remanded the matter to the appellate authority and directed that the respondent who admitted belated payment in Form GST-03 shall take steps to rectify the payment error with assistance from the other respondents. The appellate authority's recovery of Rs.1,67,974 from the petitioner's credit ledger is to be revisited, and any amount already recovered must be recredited to the petitioner's credit ledger within two weeks of communication of the order. The respondent remains statutorily liable to discharge CGST/IGST of Rs.139,380.48 and is directed to pay that sum unless already paid. The petition is disposed of.
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