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...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Refund claims for IGST paid on imported goods by a United Nations agency were not time-barred because, before Circular No. 23/2019-Customs, no authority was prescribed to receive such claims despite the statutory entitlement to refund. Applying the binding CESTAT decision in World Health Organization, limitation ran from 1 August 2019, with the Supreme Court's COVID-19 limitation extension also applying. The Tribunal therefore set aside the orders rejecting the claims as time-barred and allowed the appeals with consequential relief.
Refund claims for IGST paid on imported goods by a United Nations agency were not time-barred because, before Circular No. 23/2019-Customs, no authority was prescribed to receive such claims despite the statutory entitlement to refund. Applying the binding CESTAT decision in World Health Organization, limitation ran from 1 August 2019, with the Supreme Court's COVID-19 limitation extension also applying. The Tribunal therefore set aside the orders rejecting the claims as time-barred and allowed the appeals with consequential relief.
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