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...
A writ challenge to a GST show cause notice was not entertained where the petitioner had not shown that any objection to the alleged defect in FORM GST DRC-01 had first been raised before the competent authority. The record also contained a signed notice issued by the Deputy Commissioner, which undermined the unsigned-notice objection. The court therefore declined to examine the grievance in writ jurisdiction and left the petitioner free to point out any defect before the authority concerned.
A writ challenge to a GST show cause notice was not entertained where the petitioner had not shown that any objection to the alleged defect in FORM GST DRC-01 had first been raised before the competent authority. The record also contained a signed notice issued by the Deputy Commissioner, which undermined the unsigned-notice objection. The court therefore declined to examine the grievance in writ jurisdiction and left the petitioner free to point out any defect before the authority concerned.
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