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...
Wrongful availment of input tax credit, where credit exceeded GSTR-2A and was utilised in GSTR-3B, was treated as prima facie suppression of facts with intent to evade tax, supporting invocation of the extended limitation under GST. The Court also noted an apparent failure to discharge reverse charge liability on commissions from foreign booking agencies. The limitation challenge was rejected as covered by the earlier Madras High Court ruling in Tata Play Limited, and the Court further observed that, for the relevant assessment years, even the period for passing orders under the lesser limitation regime had not expired. The writ petitions were dismissed, with liberty to pursue the statutory appeal on merits.
Wrongful availment of input tax credit, where credit exceeded GSTR-2A and was utilised in GSTR-3B, was treated as prima facie suppression of facts with intent to evade tax, supporting invocation of the extended limitation under GST. The Court also noted an apparent failure to discharge reverse charge liability on commissions from foreign booking agencies. The limitation challenge was rejected as covered by the earlier Madras High Court ruling in Tata Play Limited, and the Court further observed that, for the relevant assessment years, even the period for passing orders under the lesser limitation regime had not expired. The writ petitions were dismissed, with liberty to pursue the statutory appeal on merits.
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