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...
Non-consideration of an assessee's detailed reply to a GST show cause cum demand notice violates principles of natural justice. An ex parte adjudication order passed without addressing that reply is infirm and perverse. The High Court therefore quashed the order and remitted the matter for fresh, independent and reasoned adjudication after an effective opportunity of hearing. No merits of the underlying GST demand were decided.
Non-consideration of an assessee's detailed reply to a GST show cause cum demand notice violates principles of natural justice. An ex parte adjudication order passed without addressing that reply is infirm and perverse. The High Court therefore quashed the order and remitted the matter for fresh, independent and reasoned adjudication after an effective opportunity of hearing. No merits of the underlying GST demand were decided.
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