Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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...
Claim for reimbursement of differential GST arising from rate increase from 12% to 18% was rejected on the ground that the contractual circular-based liability to bear differential tax depends on the tax rate as on invoice/payment date, and the delay in raising the invoice after issuance of the work completion certificate was attributable to the claimant rather than the principal. Consequently, denial of differential GST was upheld. The Court further held that the dispute involved contested factual issues unsuitable for adjudication under Article 226, and dismissed the writ petition while granting liberty to pursue remedies before the civil court or arbitral forum. - HC
Claim for reimbursement of differential GST arising from rate increase from 12% to 18% was rejected on the ground that the contractual circular-based liability to bear differential tax depends on the tax rate as on invoice/payment date, and the delay in raising the invoice after issuance of the work completion certificate was attributable to the claimant rather than the principal. Consequently, denial of differential GST was upheld. The Court further held that the dispute involved contested factual issues unsuitable for adjudication under Article 226, and dismissed the writ petition while granting liberty to pursue remedies before the civil court or arbitral forum. - HC
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