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...
IGST on imported goods falls within the customs assessment framework, so tariff classification, valuation, exemption and tax recovery are to be handled by customs authorities; GST officers cannot assess or recover such IGST, and the impugned notice on that issue was set aside. Cross-empowerment under GST operates only where the taxpayer is administratively allotted to the State and the officer is the proper officer; as the taxpayer was allotted to Central jurisdiction, the State tax officer lacked jurisdiction. A circular already struck down by a High Court was treated as inoperative nationwide without fresh invalidation. The notice also failed because it sought to cover multiple years in one show cause notice, and was set aside on that ground as well.
IGST on imported goods falls within the customs assessment framework, so tariff classification, valuation, exemption and tax recovery are to be handled by customs authorities; GST officers cannot assess or recover such IGST, and the impugned notice on that issue was set aside. Cross-empowerment under GST operates only where the taxpayer is administratively allotted to the State and the officer is the proper officer; as the taxpayer was allotted to Central jurisdiction, the State tax officer lacked jurisdiction. A circular already struck down by a High Court was treated as inoperative nationwide without fresh invalidation. The notice also failed because it sought to cover multiple years in one show cause notice, and was set aside on that ground as well.
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