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...
Violation of principles of natural justice - SCN different from impugned order - Re-classification of imported goods - The Tribunal found that the first appellate authority correctly set aside the orders of the original authority. The re-classification by the original authority was unjustified as it was not proposed in the Show Cause Notice, and the principles of natural justice were violated. - AT
Violation of principles of natural justice - SCN different from impugned order - Re-classification of imported goods - The Tribunal found that the first appellate authority correctly set aside the orders of the original authority. The re-classification by the original authority was unjustified as it was not proposed in the Show Cause Notice, and the principles of natural justice were violated. - AT
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