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 allowed petition challenging tax determination order under GST Act. The court found the proper officer erroneously dismissed the taxpayer's rectification application without adequately examining the bonafide mistake in tax credit intimation. The HC held that when taxpayers demonstrate genuine errors and seek immediate rectification, they should not be penalized with exorbitant liabilities inconsistent with constitutional principles. The impugned order was set aside, directing the proper officer to reconsider the rectification application and reassess the tax liability with a comprehensive review of available records.
HC allowed petition challenging tax determination order under GST Act. The court found the proper officer erroneously dismissed the taxpayer's rectification application without adequately examining the bonafide mistake in tax credit intimation. The HC held that when taxpayers demonstrate genuine errors and seek immediate rectification, they should not be penalized with exorbitant liabilities inconsistent with constitutional principles. The impugned order was set aside, directing the proper officer to reconsider the rectification application and reassess the tax liability with a comprehensive review of available records.
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