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...
Import of two golf carts with accessories - Benefit of exemption from customs duty - golf carts do not come under the restricted category of vehicles - the licensing authority, i.e. DGFT, has not taken any action against the appellant for wrongly availing the benefit under the SFIS nor did they take any steps against the appellant. Hence, the Customs authorities cannot refuse exemption to the appellant. - AT
Import of two golf carts with accessories - Benefit of exemption from customs duty - golf carts do not come under the restricted category of vehicles - the licensing authority, i.e. DGFT, has not taken any action against the appellant for wrongly availing the benefit under the SFIS nor did they take any steps against the appellant. Hence, the Customs authorities cannot refuse exemption to the appellant. - AT
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