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 respondents were permitted to proceed against the petitioner under the provisions of the Act, including invoking powers u/s 74, following the court's modification order granting liberty to consider the matter beyond Section 73. The challenge to the notice issued u/s 74 alleging fraud or suppression of facts cannot be assailed. The determination of whether suppression of facts warranting invocation of Section 74 occurred is a factual issue, and the authority has jurisdiction to issue a notice under that section. The writ court should not intervene at this stage when the petitioner is merely asked to show cause against the proposed action. The petition is disposed of.
The respondents were permitted to proceed against the petitioner under the provisions of the Act, including invoking powers u/s 74, following the court's modification order granting liberty to consider the matter beyond Section 73. The challenge to the notice issued u/s 74 alleging fraud or suppression of facts cannot be assailed. The determination of whether suppression of facts warranting invocation of Section 74 occurred is a factual issue, and the authority has jurisdiction to issue a notice under that section. The writ court should not intervene at this stage when the petitioner is merely asked to show cause against the proposed action. The petition is disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
