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...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
The HC set aside the impugned orders dated 23 June 2020 and 18 August 2021 and remitted the matter for fresh adjudication on the refund application under s.54(3) of the CGST Act, noting that Rule 90(3)'s validity relative to s.54(3) and the limitation computation issue warranted reconsideration. The proper officer is directed to decide the application de novo after considering the Gujarat HC decision and any authorities the Petitioner wishes to rely upon, to afford a personal hearing, and to pass a reasoned order. Disposal must occur expeditiously and, in any event, within three months of the Petitioner filing an authenticated copy of this order with supporting authorities. Petition disposed.
The HC set aside the impugned orders dated 23 June 2020 and 18 August 2021 and remitted the matter for fresh adjudication on the refund application under s.54(3) of the CGST Act, noting that Rule 90(3)'s validity relative to s.54(3) and the limitation computation issue warranted reconsideration. The proper officer is directed to decide the application de novo after considering the Gujarat HC decision and any authorities the Petitioner wishes to rely upon, to afford a personal hearing, and to pass a reasoned order. Disposal must occur expeditiously and, in any event, within three months of the Petitioner filing an authenticated copy of this order with supporting authorities. Petition disposed.
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