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 3(b) contravention was sustained because the provision prohibits payment to, or for the credit of, a person resident outside India and does not require routing through a non-authorised person; however, the proprietrix's penalty on this count was reduced on the facts. Regulation 6(1) was held inapplicable to an individual resident proprietrix, so the penalty imposed under Section 10(6) read with Regulation 6(1) was deleted. Delayed settlement of import dues was treated as a contravention warranting penalty, but the quantum was substantially reduced for want of adequate pursuit in all respects. Separate penalties on the power of attorney holder were deleted because the attorney acted only as an agent and could not be treated as part of a body of individuals.
Section 3(b) contravention was sustained because the provision prohibits payment to, or for the credit of, a person resident outside India and does not require routing through a non-authorised person; however, the proprietrix's penalty on this count was reduced on the facts. Regulation 6(1) was held inapplicable to an individual resident proprietrix, so the penalty imposed under Section 10(6) read with Regulation 6(1) was deleted. Delayed settlement of import dues was treated as a contravention warranting penalty, but the quantum was substantially reduced for want of adequate pursuit in all respects. Separate penalties on the power of attorney holder were deleted because the attorney acted only as an agent and could not be treated as part of a body of individuals.
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