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...
A High Court granted interim protection in a GST matter by deferring adjudication where the writ petitions directly challenged the jurisdiction and validity of show-cause notices issued in Form GST DRG-01. The court noted that the rejection of adjournment was technically in line with law because no stay had been granted, but held that fixing final personal hearing for the very next day, with an indication of an ex parte final order, reflected undue haste. On a prima facie view, interference was necessary to preserve the subject matter of the writ petitions, so the hearing was to be adjourned and refixed after the writ petitions were taken up.
A High Court granted interim protection in a GST matter by deferring adjudication where the writ petitions directly challenged the jurisdiction and validity of show-cause notices issued in Form GST DRG-01. The court noted that the rejection of adjournment was technically in line with law because no stay had been granted, but held that fixing final personal hearing for the very next day, with an indication of an ex parte final order, reflected undue haste. On a prima facie view, interference was necessary to preserve the subject matter of the writ petitions, so the hearing was to be adjourned and refixed after the writ petitions were taken up.
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