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...
Writ jurisdiction under Article 226 was declined against a show cause notice and consequential order under section 74 of the CGST Act because an efficacious statutory appeal was available under section 107 read with Rule 109A. The Court held that challenges requiring examination of the corrigendum, the underlying material, and the nature of the correction involved factual appreciation and therefore did not fall within the limited certiorari jurisdiction. Mere disagreement with the adjudicating authority's conclusions was insufficient to bypass the appellate remedy. The Court also noted that recognised exceptional grounds such as breach of fundamental rights, natural justice violations, excess of jurisdiction, or challenge to vires were not made out on the material before it, and it expressed no opinion on the merits.
Writ jurisdiction under Article 226 was declined against a show cause notice and consequential order under section 74 of the CGST Act because an efficacious statutory appeal was available under section 107 read with Rule 109A. The Court held that challenges requiring examination of the corrigendum, the underlying material, and the nature of the correction involved factual appreciation and therefore did not fall within the limited certiorari jurisdiction. Mere disagreement with the adjudicating authority's conclusions was insufficient to bypass the appellate remedy. The Court also noted that recognised exceptional grounds such as breach of fundamental rights, natural justice violations, excess of jurisdiction, or challenge to vires were not made out on the material before it, and it expressed no opinion on the merits.
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