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...
Excess stock found during survey on 24.08.2018, proceedings initiated. Court held that if excess stock found, proceedings u/ss 73 & 74 of UPGST Act applicable, not Section 130 read with Rule 122. In previous case, Court ruled even if excess stock found, proceedings u/s 130 of UPGST Act cannot be initiated. Impugned order set aside, petition allowed.
Excess stock found during survey on 24.08.2018, proceedings initiated. Court held that if excess stock found, proceedings u/ss 73 & 74 of UPGST Act applicable, not Section 130 read with Rule 122. In previous case, Court ruled even if excess stock found, proceedings u/s 130 of UPGST Act cannot be initiated. Impugned order set aside, petition allowed.
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