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...
HC addressed maintainability of GST petition where appellant sought stay on tax recovery due to non-constitution of GST Tribunal. Following legislative amendment to Section 112 of CGST Act 2017, pre-deposit requirement was reduced from 20% to 10% for appeals. Despite Tribunal's non-existence, court granted interim relief based on precedent, allowing assessee to deposit 10% of disputed tax amount in addition to amount already deposited under Section 107(6). Court held that petitioner cannot be denied statutory benefit under Section 112(9) due to administrative delay in Tribunal formation. Recovery proceedings for balance amount stayed until Tribunal constitution and appeal filing. Petition disposed with direction to comply with modified deposit requirement.
HC addressed maintainability of GST petition where appellant sought stay on tax recovery due to non-constitution of GST Tribunal. Following legislative amendment to Section 112 of CGST Act 2017, pre-deposit requirement was reduced from 20% to 10% for appeals. Despite Tribunal's non-existence, court granted interim relief based on precedent, allowing assessee to deposit 10% of disputed tax amount in addition to amount already deposited under Section 107(6). Court held that petitioner cannot be denied statutory benefit under Section 112(9) due to administrative delay in Tribunal formation. Recovery proceedings for balance amount stayed until Tribunal constitution and appeal filing. Petition disposed with direction to comply with modified deposit requirement.
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