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 held that the adjudicatory process was vitiated for breach of natural justice because the show-cause notice failed to disclose the materials underpinning the allegation of tax evasion, depriving the petitioner of an opportunity to reply; such procedural infirmity is incurable at appellate stages. Consequently, the adjudicating authority's rectification order dated 16.10.2023 insofar as it confirmed a demand of Rs. 40,37,877/- was set aside and quashed; the appellate authority's order dated 17.02.2025 upholding that finding and the consequent demand notice of 17.02.2025 were likewise set aside and quashed. The writ petition was disposed of.
The HC held that the adjudicatory process was vitiated for breach of natural justice because the show-cause notice failed to disclose the materials underpinning the allegation of tax evasion, depriving the petitioner of an opportunity to reply; such procedural infirmity is incurable at appellate stages. Consequently, the adjudicating authority's rectification order dated 16.10.2023 insofar as it confirmed a demand of Rs. 40,37,877/- was set aside and quashed; the appellate authority's order dated 17.02.2025 upholding that finding and the consequent demand notice of 17.02.2025 were likewise set aside and quashed. The writ petition was disposed of.
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