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...
Provisional attachment order u/s 83 of CGST Act challenged for completion of one year's period. Court held that Section 83 employs mandatory language, and impugned provisional attachment order dated 19.05.2023 ceased to have effect upon expiry of one year period from issuance date, i.e., 19.05.2023. Petition disposed of.
Provisional attachment order u/s 83 of CGST Act challenged for completion of one year's period. Court held that Section 83 employs mandatory language, and impugned provisional attachment order dated 19.05.2023 ceased to have effect upon expiry of one year period from issuance date, i.e., 19.05.2023. Petition disposed of.
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