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...
Transitional input tax credit carried forward from the VAT regime could be utilised under GST, but not converted into a cash refund once it had been brought into the electronic credit ledger. The HC read the transitional provisions together and held that the second proviso to the refund-saving provision bars refund of credit already carried forward, while the refund provision applies only to unutilised GST input tax credit in the cases it specifically covers. It also noted that no prior hearing was given, but refused remand because the dispute turned on a pure question of law. The Court further stated that any rejected refund amount should be re-credited to the electronic credit ledger under the prescribed procedure.
Transitional input tax credit carried forward from the VAT regime could be utilised under GST, but not converted into a cash refund once it had been brought into the electronic credit ledger. The HC read the transitional provisions together and held that the second proviso to the refund-saving provision bars refund of credit already carried forward, while the refund provision applies only to unutilised GST input tax credit in the cases it specifically covers. It also noted that no prior hearing was given, but refused remand because the dispute turned on a pure question of law. The Court further stated that any rejected refund amount should be re-credited to the electronic credit ledger under the prescribed procedure.
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