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...
Inadvertent payment of GST under the IGST head does not constitute a supply wrongly treated as inter-State or intra-State. Accordingly, Section 19 of the IGST Act, the corresponding CGST provision and Rule 89(1A) do not require a taxpayer to make fresh CGST and SGST payments before seeking a refund where the aggregate liability was already discharged within the prescribed period under IGST. The authorities were directed to appropriate the IGST amount towards the corresponding CGST and SGST liabilities, subject to any procedurally necessary refund application. The inconsistent portion of the rectification order was set aside, and the matter was disposed of on that basis.
Inadvertent payment of GST under the IGST head does not constitute a supply wrongly treated as inter-State or intra-State. Accordingly, Section 19 of the IGST Act, the corresponding CGST provision and Rule 89(1A) do not require a taxpayer to make fresh CGST and SGST payments before seeking a refund where the aggregate liability was already discharged within the prescribed period under IGST. The authorities were directed to appropriate the IGST amount towards the corresponding CGST and SGST liabilities, subject to any procedurally necessary refund application. The inconsistent portion of the rectification order was set aside, and the matter was disposed of on that basis.
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