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 held that the demand for ineligible input tax credit used for discharging outward tax liability involves potential duplication of demands. The court relegated the petitioner to the Appellate Authority, permitting appeal filing by 15th July, 2025, with pre-deposit mandated only for specific demand paragraphs. The court directed that any existing deposits by the petitioner shall be adjusted against the required pre-deposit, effectively providing procedural relief while maintaining tax compliance requirements.
HC held that the demand for ineligible input tax credit used for discharging outward tax liability involves potential duplication of demands. The court relegated the petitioner to the Appellate Authority, permitting appeal filing by 15th July, 2025, with pre-deposit mandated only for specific demand paragraphs. The court directed that any existing deposits by the petitioner shall be adjusted against the required pre-deposit, effectively providing procedural relief while maintaining tax compliance requirements.
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