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 quashed and set aside the impugned order denying the petitioner's refund claim for IGST paid under Entry No.10 of N/N.10/2017-IGST, directing respondent authorities to pass a fresh de novo order granting refund of the IGST paid, with appropriate interest, in light of the Apex Court's ruling declaring the notification unconstitutional. The HC noted respondent verification of credit reversal through Form GST DRC-03 and found the reversal appropriate. The respondents are ordered to complete the reassessment and sanction the refund within 12 weeks from receipt of this order. The petition is disposed of.
The HC quashed and set aside the impugned order denying the petitioner's refund claim for IGST paid under Entry No.10 of N/N.10/2017-IGST, directing respondent authorities to pass a fresh de novo order granting refund of the IGST paid, with appropriate interest, in light of the Apex Court's ruling declaring the notification unconstitutional. The HC noted respondent verification of credit reversal through Form GST DRC-03 and found the reversal appropriate. The respondents are ordered to complete the reassessment and sanction the refund within 12 weeks from receipt of this order. The petition is disposed of.
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