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...
Mere inquiry communications, summons or intimation do not amount to initiation of adjudicatory proceedings; a show cause notice does. Applying that principle, the first show cause notice on the same GST subject matter was treated as governing the proceedings, and the authority issuing it had to continue and complete the matter. Other authorities dealing with the same issue were restrained from proceeding independently and were required to forward their material to the adjudicating authority, with prior intimation to the petitioner so it could respond effectively.
Mere inquiry communications, summons or intimation do not amount to initiation of adjudicatory proceedings; a show cause notice does. Applying that principle, the first show cause notice on the same GST subject matter was treated as governing the proceedings, and the authority issuing it had to continue and complete the matter. Other authorities dealing with the same issue were restrained from proceeding independently and were required to forward their material to the adjudicating authority, with prior intimation to the petitioner so it could respond effectively.
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