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...
Contractual reimbursement of the incremental GST burden could operate only between contractors and their employers, because statutory GST liability, return filing, and the incidents of interest, penalty, and limitation must be governed strictly by the GST enactments. The HC held that a writ court could not direct tax authorities to permit filing or amendment of returns after 01.07.2017 contrary to the statute, or waive statutory consequences. The impugned directions to the tax authorities were set aside, and the reimbursement direction was confined to the concerned employers, leaving the contractual dispute intact but outside the GST administration.
Contractual reimbursement of the incremental GST burden could operate only between contractors and their employers, because statutory GST liability, return filing, and the incidents of interest, penalty, and limitation must be governed strictly by the GST enactments. The HC held that a writ court could not direct tax authorities to permit filing or amendment of returns after 01.07.2017 contrary to the statute, or waive statutory consequences. The impugned directions to the tax authorities were set aside, and the reimbursement direction was confined to the concerned employers, leaving the contractual dispute intact but outside the GST administration.
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