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 that GST registration cancellation order violated principles of natural justice by: (1) issuing show cause notice for one ground but cancelling registration on an undisclosed separate ground, (2) failing to provide petitioner opportunity of being heard, and (3) passing quasi-judicial order without applying mind to constitutional protections under Articles 14 and 19. The impugned order was deemed unsustainable in law. HC remanded matter to adjudicating authority with directive to issue fresh notice specifying proposed registration cancellation reasons within one week, thereby allowing the petition and safeguarding petitioner's procedural rights.
HC ruled that GST registration cancellation order violated principles of natural justice by: (1) issuing show cause notice for one ground but cancelling registration on an undisclosed separate ground, (2) failing to provide petitioner opportunity of being heard, and (3) passing quasi-judicial order without applying mind to constitutional protections under Articles 14 and 19. The impugned order was deemed unsustainable in law. HC remanded matter to adjudicating authority with directive to issue fresh notice specifying proposed registration cancellation reasons within one week, thereby allowing the petition and safeguarding petitioner's procedural rights.
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