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...
Seeking amendment of bill of entry - The High Court acknowledged the oversight by the respondent in not considering the petitioner's exemption claim and directed them to dispose of the rectification application filed by the petitioner. The Court granted the respondent the authority to determine the petitioner's entitlement to the exemption during the disposal process, with a strict timeline of six weeks for completion.
Seeking amendment of bill of entry - The High Court acknowledged the oversight by the respondent in not considering the petitioner's exemption claim and directed them to dispose of the rectification application filed by the petitioner. The Court granted the respondent the authority to determine the petitioner's entitlement to the exemption during the disposal process, with a strict timeline of six weeks for completion.
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