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...
Writ petition seeking mandamus to compel tax and enforcement authorities to act on complaints about an alleged cash transaction was treated by the HC as premature. The Court noted that the petitioner had already unsuccessfully challenged a cheque-dishonour conviction up to the SC and was effectively trying to obtain a different finding on the underlying transaction. The asserted risk of proceedings under section 271D was held to be only an apprehension, unsupported by material, so no mandamus was issued. The petitioner's representation was left open for consideration in accordance with law.
Writ petition seeking mandamus to compel tax and enforcement authorities to act on complaints about an alleged cash transaction was treated by the HC as premature. The Court noted that the petitioner had already unsuccessfully challenged a cheque-dishonour conviction up to the SC and was effectively trying to obtain a different finding on the underlying transaction. The asserted risk of proceedings under section 271D was held to be only an apprehension, unsupported by material, so no mandamus was issued. The petitioner's representation was left open for consideration in accordance with law.
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