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 ruled on Input Tax Credit TRAN-1 declaration, following SC directive in Filco Trade Centre case. Pursuant to SC order and departmental circular, web portal was reopened, allowing assessees to file or revise TRAN-1 forms irrespective of prior writ petitions or ITGRC decisions. Petitioner utilized the facility to file TRAN-1 form, resolving all previously raised issues. With substantive concerns addressed, the court found no further grounds for adjudication and dismissed the appeal.
HC ruled on Input Tax Credit TRAN-1 declaration, following SC directive in Filco Trade Centre case. Pursuant to SC order and departmental circular, web portal was reopened, allowing assessees to file or revise TRAN-1 forms irrespective of prior writ petitions or ITGRC decisions. Petitioner utilized the facility to file TRAN-1 form, resolving all previously raised issues. With substantive concerns addressed, the court found no further grounds for adjudication and dismissed the appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
