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...
Violation of principles of natural justice and the challenge to the show cause notice (SCN). The SCN was challenged on the ground that it was in the nature of a final order, and the order-in-original was passed without providing an opportunity for a hearing. The issue pertained to the availment of input tax credit (ITC) from a fictitious firm, resulting in a contravention of Section 16(2) of the GST Act. The High Court observed that the SCNs predetermined the demand and were worded identically, resembling an order-in-original, which cannot be sustained under the law. Consequently, the High Court quashed the impugned SCNs and the subsequent order dated 29.12.2023, remanding the matter back to the respondent authorities to initiate fresh proceedings in accordance with the law within twelve weeks from the receipt of the order's copy. The petition was allowed by way of remand.
Violation of principles of natural justice and the challenge to the show cause notice (SCN). The SCN was challenged on the ground that it was in the nature of a final order, and the order-in-original was passed without providing an opportunity for a hearing. The issue pertained to the availment of input tax credit (ITC) from a fictitious firm, resulting in a contravention of Section 16(2) of the GST Act. The High Court observed that the SCNs predetermined the demand and were worded identically, resembling an order-in-original, which cannot be sustained under the law. Consequently, the High Court quashed the impugned SCNs and the subsequent order dated 29.12.2023, remanding the matter back to the respondent authorities to initiate fresh proceedings in accordance with the law within twelve weeks from the receipt of the order's copy. The petition was allowed by way of remand.
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