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 set aside the retrospective cancellation of the Petitioner's GST registration and quashed the impugned cancellation order, holding that retrospective cancellation is impermissible where the show cause notice did not contemplate retrospective effect; consequently the Petitioner's registration stands restored. The Court dismissed the ground for amendment rejection without prejudicing the Department's statutory rights, permitting the Revenue to initiate fresh proceedings or issue a fresh show cause notice if material emerges establishing non-existence of the taxable person or other legitimate grounds for cancellation. The petition is disposed of with the above directions and without any order as to costs.
The HC set aside the retrospective cancellation of the Petitioner's GST registration and quashed the impugned cancellation order, holding that retrospective cancellation is impermissible where the show cause notice did not contemplate retrospective effect; consequently the Petitioner's registration stands restored. The Court dismissed the ground for amendment rejection without prejudicing the Department's statutory rights, permitting the Revenue to initiate fresh proceedings or issue a fresh show cause notice if material emerges establishing non-existence of the taxable person or other legitimate grounds for cancellation. The petition is disposed of with the above directions and without any order as to costs.
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