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...
CESTAT, an Appellate Tribunal, addressed the issue of denying exemption from duty on the import of specific goods due to a realignment of tariff headings. The Tribunal found that the goods were cleared without the benefit of the Notification due to incorrect tariff entry. The Commissioner's decision to deny the benefit based on the Corrigendum being prospective was deemed erroneous. The Tribunal allowed the appeal, setting aside the Commissioner's order and granting the benefit of the amended Notification.
CESTAT, an Appellate Tribunal, addressed the issue of denying exemption from duty on the import of specific goods due to a realignment of tariff headings. The Tribunal found that the goods were cleared without the benefit of the Notification due to incorrect tariff entry. The Commissioner's decision to deny the benefit based on the Corrigendum being prospective was deemed erroneous. The Tribunal allowed the appeal, setting aside the Commissioner's order and granting the benefit of the amended Notification.
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