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 set aside refund rejection order under GST RFD-06 concerning export transactions with IGST payment. Petitioner, a manufacturer-exporter, made zero-rated supplies under Section 16 of IGST Act, 2017, through invoices dated April 17 and June 3, 2023, with corresponding shipping bills. Refund was withheld under Rule 96(4) due to data mismatch between shipping bills and GSTR-1. Court found violation of natural justice principles as petitioner wasn't given adequate opportunity to respond to show cause notice. Emphasizing benefit of doubt doctrine, HC invalidated refund rejection order dated September 25, 2024, directing fresh consideration of refund claim after providing proper hearing opportunity.
HC set aside refund rejection order under GST RFD-06 concerning export transactions with IGST payment. Petitioner, a manufacturer-exporter, made zero-rated supplies under Section 16 of IGST Act, 2017, through invoices dated April 17 and June 3, 2023, with corresponding shipping bills. Refund was withheld under Rule 96(4) due to data mismatch between shipping bills and GSTR-1. Court found violation of natural justice principles as petitioner wasn't given adequate opportunity to respond to show cause notice. Emphasizing benefit of doubt doctrine, HC invalidated refund rejection order dated September 25, 2024, directing fresh consideration of refund claim after providing proper hearing opportunity.
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