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...
Input Tax Credit under Section 16(2)(c) of the CGST Act remains conditional on the supplier's payment of tax, even where the purchasing dealer asserts bona fides. The text distinguishes the CGST framework from the Delhi VAT regime because CGST provides for reversal and subsequent re-availment of credit after the supplier discharges the tax liability. A purchaser therefore cannot claim parity with a bona fide purchaser under Delhi VAT when its supplier defaults. The condition was upheld as constitutional and not liable to be read down, and the challenge to its validity was rejected.
Input Tax Credit under Section 16(2)(c) of the CGST Act remains conditional on the supplier's payment of tax, even where the purchasing dealer asserts bona fides. The text distinguishes the CGST framework from the Delhi VAT regime because CGST provides for reversal and subsequent re-availment of credit after the supplier discharges the tax liability. A purchaser therefore cannot claim parity with a bona fide purchaser under Delhi VAT when its supplier defaults. The condition was upheld as constitutional and not liable to be read down, and the challenge to its validity was rejected.
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