Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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...
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Section 74 requires assessment by reference to a particular tax period; therefore, a composite notice and adjudication covering multiple assessment years as a block assessment is legally unsustainable. The composite adjudication was quashed, with fresh separate proceedings directed for each year. Where witness statements support GST liability or confiscation findings, cross-examination of non-co-noticee witnesses cannot be denied merely because statements were unretracted, corroborated, or presumed immune from challenge; the request must be reconsidered on proper reasons. Co-noticees facing penalties for aiding or abetting need not be cross-examined. Privately maintained documents, including pocket diaries, require proof through their author or responsible custodian; this issue remains open in fresh adjudication.
Section 74 requires assessment by reference to a particular tax period; therefore, a composite notice and adjudication covering multiple assessment years as a block assessment is legally unsustainable. The composite adjudication was quashed, with fresh separate proceedings directed for each year. Where witness statements support GST liability or confiscation findings, cross-examination of non-co-noticee witnesses cannot be denied merely because statements were unretracted, corroborated, or presumed immune from challenge; the request must be reconsidered on proper reasons. Co-noticees facing penalties for aiding or abetting need not be cross-examined. Privately maintained documents, including pocket diaries, require proof through their author or responsible custodian; this issue remains open in fresh adjudication.
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