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...
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Section 75(4) of the GST Act was treated as a mandatory requirement for granting personal hearing before passing an adverse order, and the taxpayer's selection of "No" in the reply form did not override that statutory obligation. The adverse order was therefore unsustainable for breach of audi alteram partem and natural justice. The order was quashed and the matter remanded for fresh adjudication after affording a hearing within the time fixed by the Court.
Section 75(4) of the GST Act was treated as a mandatory requirement for granting personal hearing before passing an adverse order, and the taxpayer's selection of "No" in the reply form did not override that statutory obligation. The adverse order was therefore unsustainable for breach of audi alteram partem and natural justice. The order was quashed and the matter remanded for fresh adjudication after affording a hearing within the time fixed by the Court.
Note: It is a system-generated summary and is for quick reference only.