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...
CENVAT Credit - restrictions in using the cenvat credit for payment of duty for the clearances - Pursuant to quashing of Rule 8(3A) by the Hon’ble Gujarat High Court, Govt. have chosen to substitute Rule 8(3A) - As per Rules of interpretation, a procedural law is always deemed to be retrospective, unless the same is categorically or specifically made prospective. Thus, the substituted Rule 8(3A) will have retrospective effect, from the date Central Excise Rules, 2002 came into effect. - AT
CENVAT Credit - restrictions in using the cenvat credit for payment of duty for the clearances - Pursuant to quashing of Rule 8(3A) by the Hon’ble Gujarat High Court, Govt. have chosen to substitute Rule 8(3A) - As per Rules of interpretation, a procedural law is always deemed to be retrospective, unless the same is categorically or specifically made prospective. Thus, the substituted Rule 8(3A) will have retrospective effect, from the date Central Excise Rules, 2002 came into effect. - AT
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