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...
GST portal-based adjudication is intended to operate primarily through the Common Portal, so a noticee should not be required to adopt a hybrid process by filing supplementary replies only offline during personal hearing. The text states that where a further reply was attempted but blocked by portal limitations, the absence of that material from the record created a procedural defect and raised natural justice concerns. It further notes that the authority should have a request-based facility for online filing of additional replies, subject to control, and that the matter was therefore sent back for fresh consideration rather than leaving the party to the appellate route.
GST portal-based adjudication is intended to operate primarily through the Common Portal, so a noticee should not be required to adopt a hybrid process by filing supplementary replies only offline during personal hearing. The text states that where a further reply was attempted but blocked by portal limitations, the absence of that material from the record created a procedural defect and raised natural justice concerns. It further notes that the authority should have a request-based facility for online filing of additional replies, subject to control, and that the matter was therefore sent back for fresh consideration rather than leaving the party to the appellate route.
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