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...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Amendment to bill of entry - Violation of principles of natural justice - price variation clause - volume discount - request for provisional assessment not considered - amendment of the Bills of Entry under Section 149 of the Customs Act, 1962 not considered by the proper officer - The Tribunal ruled in favor of the appellant, emphasizing that the price variation clause should have been considered as documentary evidence.As a result, the impugned order was overturned, and the matter was remanded for proper assessment.
Amendment to bill of entry - Violation of principles of natural justice - price variation clause - volume discount - request for provisional assessment not considered - amendment of the Bills of Entry under Section 149 of the Customs Act, 1962 not considered by the proper officer - The Tribunal ruled in favor of the appellant, emphasizing that the price variation clause should have been considered as documentary evidence.As a result, the impugned order was overturned, and the matter was remanded for proper assessment.
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