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...
Smuggling of gold - Imposition of penalties u/s 112 - The appellants were intercepted along with their luggage, which was found to contain smuggled gold bars. However, the appellants claimed they were unaware of the contents of the bags and that they were innocently carrying them. - The penalties imposed on the appellants set aside by the Tribunal, as they were found to be innocent of any involvement in the smuggling of gold.
Smuggling of gold - Imposition of penalties u/s 112 - The appellants were intercepted along with their luggage, which was found to contain smuggled gold bars. However, the appellants claimed they were unaware of the contents of the bags and that they were innocently carrying them. - The penalties imposed on the appellants set aside by the Tribunal, as they were found to be innocent of any involvement in the smuggling of gold.
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