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 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Omission of refund-restricting Rules 89(4B) and 96(10) without any saving clause rendered the omitted provision inapplicable to pending proceedings, including matters still before the Court or the adjudicating authority and orders not yet final, because they were not transactions past and closed. Applying the earlier Gujarat HC ratio, the Court held that the order-in-original and consequential action founded on the omitted rule could not be sustained. The writ petition was allowed and the impugned order and subsequent action were quashed.
Omission of refund-restricting Rules 89(4B) and 96(10) without any saving clause rendered the omitted provision inapplicable to pending proceedings, including matters still before the Court or the adjudicating authority and orders not yet final, because they were not transactions past and closed. Applying the earlier Gujarat HC ratio, the Court held that the order-in-original and consequential action founded on the omitted rule could not be sustained. The writ petition was allowed and the impugned order and subsequent action were quashed.
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