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...
Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of the Customs Act, despite seeking relief from the same. The Tribunal referred various decisions, which upheld the necessity of pre-deposit as per the statutory provisions. Consequently, the CESTAT dismissed the appeal due to non-compliance with the mandatory pre-deposit requirement.
Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of the Customs Act, despite seeking relief from the same. The Tribunal referred various decisions, which upheld the necessity of pre-deposit as per the statutory provisions. Consequently, the CESTAT dismissed the appeal due to non-compliance with the mandatory pre-deposit requirement.
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