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 quashed the original and appellate orders under the CGST regime because a material factual claim regarding reversal and reclassification of input tax credit before the show cause notice had not been properly considered. The petitioner had raised the point earlier, but it was rejected for want of documentary support; however, the respondent later confirmed the correctness of that submission before the Court. On that limited basis, the Court held that the foundation of the impugned orders required reconsideration and remanded the matter to the adjudicatory authority for fresh decision expeditiously, leaving all merits open.
The HC quashed the original and appellate orders under the CGST regime because a material factual claim regarding reversal and reclassification of input tax credit before the show cause notice had not been properly considered. The petitioner had raised the point earlier, but it was rejected for want of documentary support; however, the respondent later confirmed the correctness of that submission before the Court. On that limited basis, the Court held that the foundation of the impugned orders required reconsideration and remanded the matter to the adjudicatory authority for fresh decision expeditiously, leaving all merits open.
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