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 and upheld the impugned order, finding that the petitioner failed to produce requisite documentation evidencing movement of two HR coils from the branch to the job-worker premises. The court held that, under Rules 45 and 55 of the GST Rules, a delivery challan in the prescribed format must accompany goods sent for job-work, and no e-way bill was produced at any stage. In the absence of a delivery challan and e-way bill, the goods could not be considered accompanied by required documents, rendering the investigative and enforcement proceedings lawful and non-arbitrary. No interference with the impugned order was warranted.
The HC dismissed the petition and upheld the impugned order, finding that the petitioner failed to produce requisite documentation evidencing movement of two HR coils from the branch to the job-worker premises. The court held that, under Rules 45 and 55 of the GST Rules, a delivery challan in the prescribed format must accompany goods sent for job-work, and no e-way bill was produced at any stage. In the absence of a delivery challan and e-way bill, the goods could not be considered accompanied by required documents, rendering the investigative and enforcement proceedings lawful and non-arbitrary. No interference with the impugned order was warranted.
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