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...
Refund claim - amount paid on reversal of credit alongwith interest and penalty - no intimation of appellant accepting their liability - if at all the Revenue is of the view that the amount is legally payable, it was incumbent on the Revenue to issue a SCN which they failed to do so - appellant is entitled for refund of the amount of Cenvat Credit, interest and penalty paid by them
Refund claim - amount paid on reversal of credit alongwith interest and penalty - no intimation of appellant accepting their liability - if at all the Revenue is of the view that the amount is legally payable, it was incumbent on the Revenue to issue a SCN which they failed to do so - appellant is entitled for refund of the amount of Cenvat Credit, interest and penalty paid by them
Note: It is a system-generated summary and is for quick reference only.
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