Crack the Code

Healthcare Consent Has to Answer Four Questions — Not Just "Yes" or "No" In healthcare, consent cannot be treated as a simple checkbox that answers whether a hospital may process a patient's data. A meaningful consent management system must answer a much more important question: what happens when consent expires or is withdrawn? The answer is not always deletion. In fact, depending on the nature of the processing, the organisation may need to continue processing, stop a particular activity, restrict access, or ultimately erase the data. The first possibility is continued processing . Consent expiry does not necessarily mean that every form of processing must immediately stop if there is another valid legal basis or a statutory obligation permitting or requiring the processing. Healthcare is a good example. A patient may withdraw consent for a particular optional activity, while the hospital may still be required to retain or proce...

Highlights of 57th GST Council Meeting: 1. Simplification of GST Registration Process • Issue a comprehensive circular and FAQs specifying the documents and information required for GST registration. • Amend FORM GST REG-01 to include document-specific drop-down menus and improve the user interface of the GST portal. • Simplify the application process to reduce queries, rejections and processing delays. 2. Amendments in Existing process of GST Registration • Amend Rule 19 of the CGST Rules, 2017, to provide for automatic acceptance of amendments to registration particulars, except changes relating to the Principal Place of Business (PPoB). • Allow automatic acceptance of all amendments, including PPoB changes, for taxpayers registered under Rule 14A. 3. Easiness in Cancellation of GST Cancellation • Introduce phased, system-based acceptance of FORM GST REG-16 applications after filing pending retu...

Court Room Series M/s Flora Kingdom Farm Resort v. Commissioner of Commercial Taxes, Karnataka Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru Bench | Appeal No. APL/05/BUR/2026 | Decision dated 30 September 2026 Coram: Hon'ble Shri Prabhakaran P.M., Judicial Member, and Hon'ble Shri Ravi Jesuraj S., Technical Member (State). Principal statutory provision: Section 17(5)(d) of the CGST Act, 2017 and the corresponding provision of the KGST Act, 2017. . 1. Facts of the Case M/s Flora Kingdom Farm Resort, the appellant, is a partnership firm in Karnataka. The resort provides taxable services, including hotel accommodation, restaurant and catering services, and facilities for destination weddings, events and photography. During the financial year 2019–20, the appellant availed Input Tax Credit on goods and services purchased for the construction and establishment of its resort. Thes...