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, where the show-cause notice did not seek retrospective cancellation and the Petitioner failed to file any reply, the impugned order cannot operate retrospectively. Consequently, the cancellation of the Petitioner's GST registration is declared effective only from the date of issuance of the SCN dated 9 October 2024. The CGST Department is granted liberty to initiate or continue proceedings in accordance with law, including seeking retrospective cancellation, if subsequent proceedings and materials justify such relief. The petition is disposed of accordingly, with no retrospective invalidation of the registration upheld on the present record.
The HC held that, where the show-cause notice did not seek retrospective cancellation and the Petitioner failed to file any reply, the impugned order cannot operate retrospectively. Consequently, the cancellation of the Petitioner's GST registration is declared effective only from the date of issuance of the SCN dated 9 October 2024. The CGST Department is granted liberty to initiate or continue proceedings in accordance with law, including seeking retrospective cancellation, if subsequent proceedings and materials justify such relief. The petition is disposed of accordingly, with no retrospective invalidation of the registration upheld on the present record.
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