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 case involved the maintainability of rectification applications u/s 35C of the Central Excise Act. The CESTAT held that orders under 35C are final, not deciding references. Referring to previous rulings, the Tribunal established that rectification applications for orders under 35C are not maintainable. The argument that a Larger Bench's order should be considered final due to Division Bench compliance was rejected. Consequently, rectification applications for mistakes in an interim order were deemed not maintainable, leading to the rejection of five such applications.
The case involved the maintainability of rectification applications u/s 35C of the Central Excise Act. The CESTAT held that orders under 35C are final, not deciding references. Referring to previous rulings, the Tribunal established that rectification applications for orders under 35C are not maintainable. The argument that a Larger Bench's order should be considered final due to Division Bench compliance was rejected. Consequently, rectification applications for mistakes in an interim order were deemed not maintainable, leading to the rejection of five such applications.
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