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...
Reversal/ Refund of the input tax credit - Principles of Estoppel / principle of res judicata - withdrawal of earlier petition - The High court examines the previous withdrawal of the petition and notes that it was unconditional, with no liberty granted to the petitioner. Additionally, the investigation found the petitioner culpable, leading to a show cause notice being issued. - Referring to relevant legal precedents, the court emphasizes the importance of discouraging bench-hunting tactics and upholding public policy to prevent litigants from withdrawing petitions simply to file them before a different bench.
Reversal/ Refund of the input tax credit - Principles of Estoppel / principle of res judicata - withdrawal of earlier petition - The High court examines the previous withdrawal of the petition and notes that it was unconditional, with no liberty granted to the petitioner. Additionally, the investigation found the petitioner culpable, leading to a show cause notice being issued. - Referring to relevant legal precedents, the court emphasizes the importance of discouraging bench-hunting tactics and upholding public policy to prevent litigants from withdrawing petitions simply to file them before a different bench.
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