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 found a breach of natural justice where show-cause notices and orders under s.73 were only uploaded to the GST portal's "Additional Notices and Orders" tab, depriving the petitioner of effective service and opportunity to be heard; noting the disputed amount was deposited and no outstanding demand existed, the Court quashed and set aside the impugned order dated December 23, 2023, allowed the writ petition and directed that the petitioner may treat the impugned order as the final notice and submit a written reply within two weeks. The remedy was granted without relegation to alternative statutory remedies given the service failure.
The HC found a breach of natural justice where show-cause notices and orders under s.73 were only uploaded to the GST portal's "Additional Notices and Orders" tab, depriving the petitioner of effective service and opportunity to be heard; noting the disputed amount was deposited and no outstanding demand existed, the Court quashed and set aside the impugned order dated December 23, 2023, allowed the writ petition and directed that the petitioner may treat the impugned order as the final notice and submit a written reply within two weeks. The remedy was granted without relegation to alternative statutory remedies given the service failure.
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