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...
A writ petition raising a pure jurisdictional challenge, without disputed factual issues, may be entertained despite an available statutory appeal. Where the competence of the GST investigation officer to issue a show-cause notice and adjudicate input tax credit proceedings is questioned, the adjudicating authority must first determine its own jurisdiction. Because the jurisdictional grounds had not been raised before that authority, the High Court did not decide them on merits. It quashed the adjudication and appellate orders, including consequential steps, and remanded the matter for fresh reasoned adjudication after allowing all grounds to be raised, with jurisdiction to be decided first.
A writ petition raising a pure jurisdictional challenge, without disputed factual issues, may be entertained despite an available statutory appeal. Where the competence of the GST investigation officer to issue a show-cause notice and adjudicate input tax credit proceedings is questioned, the adjudicating authority must first determine its own jurisdiction. Because the jurisdictional grounds had not been raised before that authority, the High Court did not decide them on merits. It quashed the adjudication and appellate orders, including consequential steps, and remanded the matter for fresh reasoned adjudication after allowing all grounds to be raised, with jurisdiction to be decided first.
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