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 appeal was dismissed as barred by limitation, and the doctrine of merger does not apply when an appeal is dismissed due to limitation. The merits were not examined by the Appellate Authority. The High Court retains jurisdiction under Article 226 to examine the legality and validity of the original authority's order. Considering the petitioner's assertion of bona fide reasons for the delay and willingness to pay outstanding dues with interest, subject to input tax credit, the matter is remitted back to the respondent for considering the petitioner's claim for revocation of GST cancellation after providing a reasonable opportunity.
The appeal was dismissed as barred by limitation, and the doctrine of merger does not apply when an appeal is dismissed due to limitation. The merits were not examined by the Appellate Authority. The High Court retains jurisdiction under Article 226 to examine the legality and validity of the original authority's order. Considering the petitioner's assertion of bona fide reasons for the delay and willingness to pay outstanding dues with interest, subject to input tax credit, the matter is remitted back to the respondent for considering the petitioner's claim for revocation of GST cancellation after providing a reasonable opportunity.
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