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...
Penalty under Sections 112(a) and 112(b) could not be sustained because the show-cause notice did not propose those penalties; the Tribunal set them aside for want of notice. Section 114AA was held to cover any knowing or intentional use of a false or incorrect declaration, statement or document in transactions under the Act, including import matters; the Tribunal therefore confirmed the penalty under that provision.
Penalty under Sections 112(a) and 112(b) could not be sustained because the show-cause notice did not propose those penalties; the Tribunal set them aside for want of notice. Section 114AA was held to cover any knowing or intentional use of a false or incorrect declaration, statement or document in transactions under the Act, including import matters; the Tribunal therefore confirmed the penalty under that provision.
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