Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
A same-subject-matter bar in GST proceedings arises only when adjudicatory proceedings begin through a show-cause notice; it does not arise merely because inquiry, search, or investigation has commenced. Where overlap is noticed, the authorities may decide inter se which one continues, and the other may transfer the material. Here, the State GST authorities transferred the investigation to the Central GST authorities, so the complaint and criminal proceedings were not barred as parallel proceedings. The arrest was also upheld because the grounds of arrest were furnished in writing, explained to the petitioner, and acknowledged, consistent with governing GST arrest requirements. The petition was dismissed.
A same-subject-matter bar in GST proceedings arises only when adjudicatory proceedings begin through a show-cause notice; it does not arise merely because inquiry, search, or investigation has commenced. Where overlap is noticed, the authorities may decide inter se which one continues, and the other may transfer the material. Here, the State GST authorities transferred the investigation to the Central GST authorities, so the complaint and criminal proceedings were not barred as parallel proceedings. The arrest was also upheld because the grounds of arrest were furnished in writing, explained to the petitioner, and acknowledged, consistent with governing GST arrest requirements. The petition was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
