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...
HC permitted the petitioner, whose registration certificate and SCN had been cancelled for non-filing of returns for six continuous months, to file all pending returns within eight weeks, noting deposit of substantial outstanding tax with interest and fees. The petitioner must execute an undertaking to comply with the GST Act and Rules and to file returns punctually; failure will result in automatic cancellation of registration. The respondents are directed to suspend the cancellation, consider the returns filed, and, if found in accordance with law, require payment of any remaining dues; upon payment as directed, the cancellation order shall be revoked. Petition is disposed of.
HC permitted the petitioner, whose registration certificate and SCN had been cancelled for non-filing of returns for six continuous months, to file all pending returns within eight weeks, noting deposit of substantial outstanding tax with interest and fees. The petitioner must execute an undertaking to comply with the GST Act and Rules and to file returns punctually; failure will result in automatic cancellation of registration. The respondents are directed to suspend the cancellation, consider the returns filed, and, if found in accordance with law, require payment of any remaining dues; upon payment as directed, the cancellation order shall be revoked. Petition is disposed of.
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