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...
Section 75(4) of the GST law requires a personal hearing where a written request is made or an adverse decision is contemplated. Denial of that hearing, despite an admitted request and a proposed adverse order, vitiates the adjudication as contrary to both the statute and natural justice. The impugned GST order was set aside and the matter remitted for fresh consideration after granting hearing before an officer other than the one who issued the show-cause notice.
Section 75(4) of the GST law requires a personal hearing where a written request is made or an adverse decision is contemplated. Denial of that hearing, despite an admitted request and a proposed adverse order, vitiates the adjudication as contrary to both the statute and natural justice. The impugned GST order was set aside and the matter remitted for fresh consideration after granting hearing before an officer other than the one who issued the show-cause notice.
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