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...
Refund of export duty paid in excess - conclusive evidence to discharge the burden of unjust enrichment - The CESTAT observed that the contract between the buyer and seller explicitly stated that all Indian taxes on cargo would be borne by the seller. - The Tribunal emphasized that invoices serve as primary evidence of whether the duty burden has been passed on. Since the invoices did not show any element of duty being recovered from the customers, the burden of duty could not be deemed to have been passed on unless proven otherwise by the department.
Refund of export duty paid in excess - conclusive evidence to discharge the burden of unjust enrichment - The CESTAT observed that the contract between the buyer and seller explicitly stated that all Indian taxes on cargo would be borne by the seller. - The Tribunal emphasized that invoices serve as primary evidence of whether the duty burden has been passed on. Since the invoices did not show any element of duty being recovered from the customers, the burden of duty could not be deemed to have been passed on unless proven otherwise by the department.
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