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...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
The High Court considered a case involving the effect of a retrospective amendment in Section 50 of the CGST Act, 2017 by the Finance Act, 2021. The petition was dismissed due to the appellants' delay in approaching the court. The court noted that the appellate authority did not address the impact of the retrospective amendment in its previous order. As a legal issue was raised, the court allowed the appeal and writ petition, setting aside the appellate authority's order and remanding the matter for reconsideration in light of the retrospective amendment.
The High Court considered a case involving the effect of a retrospective amendment in Section 50 of the CGST Act, 2017 by the Finance Act, 2021. The petition was dismissed due to the appellants' delay in approaching the court. The court noted that the appellate authority did not address the impact of the retrospective amendment in its previous order. As a legal issue was raised, the court allowed the appeal and writ petition, setting aside the appellate authority's order and remanding the matter for reconsideration in light of the retrospective amendment.
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