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...
Town Seizure - Absolute confiscation of gold - imposition of penalties on the firm as well as on the appellants - The Tribunal found that the Revenue failed to provide sufficient evidence to establish that the gold in question was of foreign origin or smuggled. Moreover, the appellants demonstrated compliance with procurement laws by presenting documentary evidence of lawful procurement and refining processes. As a result, the Tribunal set aside the impugned order, ruling in favor of the appellants and allowing the appeals with consequential relief.
Town Seizure - Absolute confiscation of gold - imposition of penalties on the firm as well as on the appellants - The Tribunal found that the Revenue failed to provide sufficient evidence to establish that the gold in question was of foreign origin or smuggled. Moreover, the appellants demonstrated compliance with procurement laws by presenting documentary evidence of lawful procurement and refining processes. As a result, the Tribunal set aside the impugned order, ruling in favor of the appellants and allowing the appeals with consequential relief.
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