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 statutory bar on parallel proceedings under the GST law applies when the later action concerns the same subject matter, meaning the same distinct infraction, tax liability or obligation, not the year or return in general. Applying this principle, the High Court found that the assessment and rectification orders were unsustainable because the authority did not clearly determine whether the transactions covered by the earlier Central proceedings were being omitted from the State action or whether the State case involved separate infractions. The orders were quashed and the matter remanded for fresh consideration with a transaction-wise examination of overlap and exclusion of matters already covered by the Central authorities.
The statutory bar on parallel proceedings under the GST law applies when the later action concerns the same subject matter, meaning the same distinct infraction, tax liability or obligation, not the year or return in general. Applying this principle, the High Court found that the assessment and rectification orders were unsustainable because the authority did not clearly determine whether the transactions covered by the earlier Central proceedings were being omitted from the State action or whether the State case involved separate infractions. The orders were quashed and the matter remanded for fresh consideration with a transaction-wise examination of overlap and exclusion of matters already covered by the Central authorities.
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