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...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
HC allows GST registration revocation petition, directing petitioner to approach designated authority within 2 months and submit pending returns with full tax dues, interest, and late fees. If all requirements under Rule 22(4) of CGST Rules, 2017 are met, authority must expeditiously restore registration. Statutory limitation periods under Section 73(10) commence from order date, with petitioner liable for outstanding arrears including taxes, penalties, interest, and late fees.
HC allows GST registration revocation petition, directing petitioner to approach designated authority within 2 months and submit pending returns with full tax dues, interest, and late fees. If all requirements under Rule 22(4) of CGST Rules, 2017 are met, authority must expeditiously restore registration. Statutory limitation periods under Section 73(10) commence from order date, with petitioner liable for outstanding arrears including taxes, penalties, interest, and late fees.
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