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...
FTWZ operations were not treated as having been undertaken under the customs broker licence because there was no Form C intimation extending the licence to SEZ/FTWZ activity and no evidence that the licence covered business in the SEZ unit. The inquiry report was treated as the ative document in the CBLR proceedings; once it recorded that the alleged violations of Regulation 10(d), (e) and (n) were not proved, revocation of licence, forfeiture of security and penalty could not be sustained. The order dropping the proceedings was upheld and the Revenue appeal was dismissed.
FTWZ operations were not treated as having been undertaken under the customs broker licence because there was no Form C intimation extending the licence to SEZ/FTWZ activity and no evidence that the licence covered business in the SEZ unit. The inquiry report was treated as the ative document in the CBLR proceedings; once it recorded that the alleged violations of Regulation 10(d), (e) and (n) were not proved, revocation of licence, forfeiture of security and penalty could not be sustained. The order dropping the proceedings was upheld and the Revenue appeal was dismissed.
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