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...
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Validity of Faceless Assessment - demand notice was issued without furnishing a draft order to the Petitioners, violating Section 144C(1) of the IT Act. - After considering submissions from both parties, the High court found merit in the petitioner's argument regarding non-compliance with statutory procedures. Consequently, the court quashed the impugned assessment order and notice. However, contrary to the petitioner's plea to conclude the matter there, the court opted to follow the approach established by the Supreme Court. The court ruled that while the assessment order was set aside, the department should be given an opportunity to rectify the procedural error and pass a fresh order in compliance with the law.
Validity of Faceless Assessment - demand notice was issued without furnishing a draft order to the Petitioners, violating Section 144C(1) of the IT Act. - After considering submissions from both parties, the High court found merit in the petitioner's argument regarding non-compliance with statutory procedures. Consequently, the court quashed the impugned assessment order and notice. However, contrary to the petitioner's plea to conclude the matter there, the court opted to follow the approach established by the Supreme Court. The court ruled that while the assessment order was set aside, the department should be given an opportunity to rectify the procedural error and pass a fresh order in compliance with the law.
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