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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...
HC dismissed the petition challenging tax-related notifications, finding no violation of natural justice principles. The court determined the impugned order was sufficiently reasoned and appropriately considered the petitioner's reply. While rejecting the immediate challenge, the HC explicitly permitted the petitioner to file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, if deemed necessary. The court's ruling effectively upheld the original administrative order and provided alternative appellate recourse for the petitioner.
HC dismissed the petition challenging tax-related notifications, finding no violation of natural justice principles. The court determined the impugned order was sufficiently reasoned and appropriately considered the petitioner's reply. While rejecting the immediate challenge, the HC explicitly permitted the petitioner to file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, if deemed necessary. The court's ruling effectively upheld the original administrative order and provided alternative appellate recourse for the petitioner.
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