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 dismissed the writ challenge and disposed of the petition, holding that writ jurisdiction is inappropriate where multiple impugned adjudication orders involve numerous noticees and differing factual matrices requiring detailed factual inquiry. The HC held that the proper officer cannot be fixed based solely on the Petitioner's position and that the Petitioner's contentions may be ventilated in statutory appeals under Section 107 of the CGST Act. The Petitioner was granted leave to file six separate appeals against the impugned orders, subject to a pre-deposit requirement limited to the order dated 28 January 2025 (total demand Rs. 15,90,84,564; tax Rs. 7,95,42,282). Appeals and pre-deposit to be filed by 30 September 2025.
HC dismissed the writ challenge and disposed of the petition, holding that writ jurisdiction is inappropriate where multiple impugned adjudication orders involve numerous noticees and differing factual matrices requiring detailed factual inquiry. The HC held that the proper officer cannot be fixed based solely on the Petitioner's position and that the Petitioner's contentions may be ventilated in statutory appeals under Section 107 of the CGST Act. The Petitioner was granted leave to file six separate appeals against the impugned orders, subject to a pre-deposit requirement limited to the order dated 28 January 2025 (total demand Rs. 15,90,84,564; tax Rs. 7,95,42,282). Appeals and pre-deposit to be filed by 30 September 2025.
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