Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Parallel adjudicatory proceedings on the same GST subject matter are barred once one authority has first initiated action. Relying on the Supreme Court's clarification in Armour Security, the High Court stated that the relevant test is whether the liability, deficiency or obligation arises from the same contravention and overlaps in substance. It directed the petitioner to file responses before the Central and State authorities, and required those authorities to coordinate and decide which of them would proceed further. The result is that only one competent authority may continue with adjudication for the same period and subject matter, avoiding duplication by parallel proceedings.
Parallel adjudicatory proceedings on the same GST subject matter are barred once one authority has first initiated action. Relying on the Supreme Court's clarification in Armour Security, the High Court stated that the relevant test is whether the liability, deficiency or obligation arises from the same contravention and overlaps in substance. It directed the petitioner to file responses before the Central and State authorities, and required those authorities to coordinate and decide which of them would proceed further. The result is that only one competent authority may continue with adjudication for the same period and subject matter, avoiding duplication by parallel proceedings.
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