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...
GST search powers require seized documents, books and things to remain with the proper or authorised officer only while necessary for examination, inquiry or proceedings; returning custody while retaining seizure is inconsistent with that scheme. Material still required may be taken into fresh custody through a fresh seizure order linked to the original seizure. A prohibition order may apply only to goods liable to confiscation where physical seizure is impracticable, not to office equipment, files, documents, books or things that are not confiscable goods; the prohibition order was quashed. Sealing premises is permissible only during an ongoing search when access is denied, not after search completion to store seized material; de-sealing and restoration of possession were directed.
GST search powers require seized documents, books and things to remain with the proper or authorised officer only while necessary for examination, inquiry or proceedings; returning custody while retaining seizure is inconsistent with that scheme. Material still required may be taken into fresh custody through a fresh seizure order linked to the original seizure. A prohibition order may apply only to goods liable to confiscation where physical seizure is impracticable, not to office equipment, files, documents, books or things that are not confiscable goods; the prohibition order was quashed. Sealing premises is permissible only during an ongoing search when access is denied, not after search completion to store seized material; de-sealing and restoration of possession were directed.
Note: It is a system-generated summary and is for quick reference only.
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