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 for lack of maintainability, holding the statutory appellate remedy under the C.G.S.T./W.B.G.S.T. Act, 2017 to be efficacious and exclusive; therefore the court declined to exercise discretionary jurisdiction to entertain the challenge to levy of tax, interest and penalty. The court affirmed refusal to permit the Appellant to bypass the appellate forum, noting the appellate authority can examine records, access relevant portals and afford an effective personal hearing. The petition was dismissed and the Appellant directed to file a statutory appeal before the appellate authority within 60 days from receipt of the server copy of this judgment; such appeal shall be entertained without reference to limitation, subject to compliance with other conditions.
The HC dismissed the petition for lack of maintainability, holding the statutory appellate remedy under the C.G.S.T./W.B.G.S.T. Act, 2017 to be efficacious and exclusive; therefore the court declined to exercise discretionary jurisdiction to entertain the challenge to levy of tax, interest and penalty. The court affirmed refusal to permit the Appellant to bypass the appellate forum, noting the appellate authority can examine records, access relevant portals and afford an effective personal hearing. The petition was dismissed and the Appellant directed to file a statutory appeal before the appellate authority within 60 days from receipt of the server copy of this judgment; such appeal shall be entertained without reference to limitation, subject to compliance with other conditions.
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