Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
Liberal construction of sufficient cause justifies condonation of inordinate delay where criminal proceedings and jail confinement explained the defau...
Page of 4826
Press 'Enter' after typing page number.
5041 to 5060 of 96510 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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 4826 
Join Channel 
