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...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
HC ruled in favor of petitioner regarding detained goods due to expired e-way bill during intra-state stock transfer. While authorities detained goods citing e-way bill expiration, petitioner demonstrated goods were part of legitimate stock transfer between units, not a sale transaction. Driver's delay was documented through contemporaneous letter explaining personal emergency. Court found no evidence of tax evasion intent, following SC precedent in Satyam Shivam Papers. Detention, seizure, and penalty were deemed unjustified as basic compliance requirements for intra-state transfer were met despite procedural lapse. HC emphasized substance over form, noting absence of fraudulent intent or revenue loss. Petition allowed with costs.
HC ruled in favor of petitioner regarding detained goods due to expired e-way bill during intra-state stock transfer. While authorities detained goods citing e-way bill expiration, petitioner demonstrated goods were part of legitimate stock transfer between units, not a sale transaction. Driver's delay was documented through contemporaneous letter explaining personal emergency. Court found no evidence of tax evasion intent, following SC precedent in Satyam Shivam Papers. Detention, seizure, and penalty were deemed unjustified as basic compliance requirements for intra-state transfer were met despite procedural lapse. HC emphasized substance over form, noting absence of fraudulent intent or revenue loss. Petition allowed with costs.
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