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 petitioner sought reimbursement of the additional 6% GST paid from 01.01.2022 to 30.09.2022, as the respondents were paying bills with 12% GST while the petitioner was paying 18% GST. The court held that Respondent No. 4, the State GST Department, confirmed the GST rate was enhanced from 12% to 18%, which Respondent No. 2, a government entity, is liable to pay. Respondent No. 2 was directed to pay the petitioner the 6% GST difference from 01.01.2022 to 30.09.2022 within three months, failing which the petitioner shall be entitled to 6% interest per annum from the date of entitlement. The petition was disposed of.
The petitioner sought reimbursement of the additional 6% GST paid from 01.01.2022 to 30.09.2022, as the respondents were paying bills with 12% GST while the petitioner was paying 18% GST. The court held that Respondent No. 4, the State GST Department, confirmed the GST rate was enhanced from 12% to 18%, which Respondent No. 2, a government entity, is liable to pay. Respondent No. 2 was directed to pay the petitioner the 6% GST difference from 01.01.2022 to 30.09.2022 within three months, failing which the petitioner shall be entitled to 6% interest per annum from the date of entitlement. The petition was disposed of.
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