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 same-subject-matter bar in GST proceedings arises only when adjudicatory proceedings begin through a show-cause notice; it does not arise merely because inquiry, search, or investigation has commenced. Where overlap is noticed, the authorities may decide inter se which one continues, and the other may transfer the material. Here, the State GST authorities transferred the investigation to the Central GST authorities, so the complaint and criminal proceedings were not barred as parallel proceedings. The arrest was also upheld because the grounds of arrest were furnished in writing, explained to the petitioner, and acknowledged, consistent with governing GST arrest requirements. The petition was dismissed.
A same-subject-matter bar in GST proceedings arises only when adjudicatory proceedings begin through a show-cause notice; it does not arise merely because inquiry, search, or investigation has commenced. Where overlap is noticed, the authorities may decide inter se which one continues, and the other may transfer the material. Here, the State GST authorities transferred the investigation to the Central GST authorities, so the complaint and criminal proceedings were not barred as parallel proceedings. The arrest was also upheld because the grounds of arrest were furnished in writing, explained to the petitioner, and acknowledged, consistent with governing GST arrest requirements. The petition was dismissed.
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