Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Parallel GST proceedings are barred only where Central and State proceedings concern the same subject matter. Common input tax credit issues or the same financial year alone do not establish that condition; the respective show-cause notices, allegations, transactions, computations, evidentiary material and proposed liabilities require comparison. Where an effective statutory appeal is available and the objection requires examination of the underlying record, writ jurisdiction need not be exercised. Failure to raise the objection in a written reply and participation in adjudication may be relevant to discretionary writ relief, without deciding the objection on its merits. The parallel-proceedings issue and demand challenge remain available for appellate consideration.
Parallel GST proceedings are barred only where Central and State proceedings concern the same subject matter. Common input tax credit issues or the same financial year alone do not establish that condition; the respective show-cause notices, allegations, transactions, computations, evidentiary material and proposed liabilities require comparison. Where an effective statutory appeal is available and the objection requires examination of the underlying record, writ jurisdiction need not be exercised. Failure to raise the objection in a written reply and participation in adjudication may be relevant to discretionary writ relief, without deciding the objection on its merits. The parallel-proceedings issue and demand challenge remain available for appellate consideration.
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