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 dismissed the challenge insofar as it sought to impugn the authenticity of the SCN and order on the ground of absence of physical signatures, holding that GST-portal uploads authenticated by the concerned officer's digital key and bearing officer name/designation are valid unless misuse of the digital key is shown. The petition alleging defects including non-issuance of a pre-consultation notice under r.142(1A) and disputes over excess ITC (including claims from cancelled dealers, return-defaulters and non-business/exempt supplies and reconciliation issues) was disposed of with the direction that the petitioner may pursue an appeal under s.107 CGST by 30 November 2025, which shall not be dismissed on limitation and shall be decided on merits.
The HC dismissed the challenge insofar as it sought to impugn the authenticity of the SCN and order on the ground of absence of physical signatures, holding that GST-portal uploads authenticated by the concerned officer's digital key and bearing officer name/designation are valid unless misuse of the digital key is shown. The petition alleging defects including non-issuance of a pre-consultation notice under r.142(1A) and disputes over excess ITC (including claims from cancelled dealers, return-defaulters and non-business/exempt supplies and reconciliation issues) was disposed of with the direction that the petitioner may pursue an appeal under s.107 CGST by 30 November 2025, which shall not be dismissed on limitation and shall be decided on merits.
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