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...
Suspension of a proprietor's GST registration imposed via Form GST Reg-17 from 27.02.2026 was quashed as unwarranted, while the underlying show cause notice proposing cancellation remains extant; the authority is directed to decide that notice by affording the taxpayer an opportunity to regularise defaults and by applying the procedural conditions and safeguards set out in Tvl. Suguna Cut Piece Center, including considerations for revival subject to those guidelines. The writ petition is disposed by removing the suspended status and remanding the cancellation decision for reconsideration under the stated principles.
Suspension of a proprietor's GST registration imposed via Form GST Reg-17 from 27.02.2026 was quashed as unwarranted, while the underlying show cause notice proposing cancellation remains extant; the authority is directed to decide that notice by affording the taxpayer an opportunity to regularise defaults and by applying the procedural conditions and safeguards set out in Tvl. Suguna Cut Piece Center, including considerations for revival subject to those guidelines. The writ petition is disposed by removing the suspended status and remanding the cancellation decision for reconsideration under the stated principles.
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