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 registration cancellation requires a show-cause notice that states the precise defaults alleged and a cancellation order that records specific reasons; a notice referring only to continuous non-filing without identifying the relevant period, and an order merely reciting the notice and cancellation date, is a non-speaking order showing non-application of mind and is illegal. The Court also held that although the writ petition was filed belatedly, the defect went to the legality of an order carrying serious civil consequences, so delay alone did not justify refusal of relief. The cancellation was quashed and the matter remitted to the notice stage, with liberty to reply or regularise the defaults.
GST registration cancellation requires a show-cause notice that states the precise defaults alleged and a cancellation order that records specific reasons; a notice referring only to continuous non-filing without identifying the relevant period, and an order merely reciting the notice and cancellation date, is a non-speaking order showing non-application of mind and is illegal. The Court also held that although the writ petition was filed belatedly, the defect went to the legality of an order carrying serious civil consequences, so delay alone did not justify refusal of relief. The cancellation was quashed and the matter remitted to the notice stage, with liberty to reply or regularise the defaults.
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