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...
The High Court considered a case involving fraudulent availing and passing on of Input Tax Credit u/s 132(1)(b) & (c) and u/s 132(1)(i) of Central Goods & Service Tax Act, 2017, through creation of fake firms. After reviewing submissions and material on record, the Court granted bail to the applicants based on the nature of the offence, lack of evidence of fake firm creation devices, and the period spent in jail. The bail application was allowed with imposed conditions.
The High Court considered a case involving fraudulent availing and passing on of Input Tax Credit u/s 132(1)(b) & (c) and u/s 132(1)(i) of Central Goods & Service Tax Act, 2017, through creation of fake firms. After reviewing submissions and material on record, the Court granted bail to the applicants based on the nature of the offence, lack of evidence of fake firm creation devices, and the period spent in jail. The bail application was allowed with imposed conditions.
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