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 approved flight training courses conducted by DGCA-approved training organisations, requiring a completion certificate, fall within the exemption clarified by the Ministry of Finance circular dated 11.10.2024 and are exempt from GST as per the relevant notification. The court set aside the impugned orders dated 02.12.2022 and 31.05.2023. The matter is remitted to Respondent No. 3 (Authority for Advance Ruling - GST, U.P.) to adjudicate afresh and reconsider the question posed in the applicant's 01.09.2022 application in light of the 11.10.2024 circular, within three months from production of the certified copy of the order. Petition allowed in part.
HC held that approved flight training courses conducted by DGCA-approved training organisations, requiring a completion certificate, fall within the exemption clarified by the Ministry of Finance circular dated 11.10.2024 and are exempt from GST as per the relevant notification. The court set aside the impugned orders dated 02.12.2022 and 31.05.2023. The matter is remitted to Respondent No. 3 (Authority for Advance Ruling - GST, U.P.) to adjudicate afresh and reconsider the question posed in the applicant's 01.09.2022 application in light of the 11.10.2024 circular, within three months from production of the certified copy of the order. Petition allowed in part.
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