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 ordered that the petitioner's refund application be processed and the refundable balance paid with statutory interest within two months. The court noted that an initial refund of Rs.7,71,000 had previously been appropriated/adjusted against outstanding liabilities of Rs.10,71,941 pursuant to an earlier order dated 18 Sept 2023, and that a demand of Rs.12,10,668 was subsequently cancelled and communicated to the GST Commissionerate, Palam. Having considered submissions that the refundable amount is payable to the petitioner, the HC directed the revenue to disburse the refund in accordance with law and disposed of the petition.
HC ordered that the petitioner's refund application be processed and the refundable balance paid with statutory interest within two months. The court noted that an initial refund of Rs.7,71,000 had previously been appropriated/adjusted against outstanding liabilities of Rs.10,71,941 pursuant to an earlier order dated 18 Sept 2023, and that a demand of Rs.12,10,668 was subsequently cancelled and communicated to the GST Commissionerate, Palam. Having considered submissions that the refundable amount is payable to the petitioner, the HC directed the revenue to disburse the refund in accordance with law and disposed of the petition.
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