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...
Validity of the decision High Court deciding the appeal on admission state itself on merit - The Supreme Court observed that while the High Court had framed certain substantial questions of law, it should not have precluded the substantial questions of law concerning the extended period of limitation and penalty at the admission stage. The Supreme Court held that not allowing these questions to be raised could prejudice the appellant's case during the final adjudication. - Matter restored back before HC for to consider the matter afresh.
Validity of the decision High Court deciding the appeal on admission state itself on merit - The Supreme Court observed that while the High Court had framed certain substantial questions of law, it should not have precluded the substantial questions of law concerning the extended period of limitation and penalty at the admission stage. The Supreme Court held that not allowing these questions to be raised could prejudice the appellant's case during the final adjudication. - Matter restored back before HC for to consider the matter afresh.
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