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 valuation proceedings require the show-cause notice to identify the valuation rule on which the proposed demand rests. Where a notice invokes Rule 28(a), but the adjudicating authority finds that rule inapplicable and instead confirms the demand under Rule 27(c), the taxpayer must receive notice and an opportunity to respond to that distinct basis. Substituting the valuation rule at adjudication causes prejudice and breaches natural justice. A fresh show-cause notice is required before proceedings may be pursued on the revised valuation basis.
GST valuation proceedings require the show-cause notice to identify the valuation rule on which the proposed demand rests. Where a notice invokes Rule 28(a), but the adjudicating authority finds that rule inapplicable and instead confirms the demand under Rule 27(c), the taxpayer must receive notice and an opportunity to respond to that distinct basis. Substituting the valuation rule at adjudication causes prejudice and breaches natural justice. A fresh show-cause notice is required before proceedings may be pursued on the revised valuation basis.
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