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 AAAR rejected the appellant's appeal against a ruling concerning GST on rent received from Govt SWCBH as time-barred. Though the appellant claimed they never received communication of the original order, evidence showed the ruling was emailed on 12.02.2024 to the appellant's email address (provided in their Form GST ARA-01). Per Section 100(2) of CGST Act, appeals must be filed within 30 days, with provision for extension up to another 30 days for sufficient cause. Since the order was communicated on 12.02.2024, the appeal should have been filed by 13.03.2024. Without valid justification for the 22-day delay, the appeal was dismissed.
The AAAR rejected the appellant's appeal against a ruling concerning GST on rent received from Govt SWCBH as time-barred. Though the appellant claimed they never received communication of the original order, evidence showed the ruling was emailed on 12.02.2024 to the appellant's email address (provided in their Form GST ARA-01). Per Section 100(2) of CGST Act, appeals must be filed within 30 days, with provision for extension up to another 30 days for sufficient cause. Since the order was communicated on 12.02.2024, the appeal should have been filed by 13.03.2024. Without valid justification for the 22-day delay, the appeal was dismissed.
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