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 the question whether the recipients of the petitioner's manpower services fall within the exemptions under the impugned notifications must be determined on facts and by reference to the status of each recipient, and is for the Appellate Authority to decide. Noting that the petitioner has not collected GST from its clients and given the factual nature of the dispute, the HC permitted the petitioner to file an appeal under Section 107 of the CGST Act by 10 July 2025. The Appellate Authority is directed to consider the factual issues and to determine the quantum of any pre-deposit payable. Petition disposed.
The HC held that the question whether the recipients of the petitioner's manpower services fall within the exemptions under the impugned notifications must be determined on facts and by reference to the status of each recipient, and is for the Appellate Authority to decide. Noting that the petitioner has not collected GST from its clients and given the factual nature of the dispute, the HC permitted the petitioner to file an appeal under Section 107 of the CGST Act by 10 July 2025. The Appellate Authority is directed to consider the factual issues and to determine the quantum of any pre-deposit payable. Petition disposed.
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