Pre-existing disputes over outcome-based professional fees can bar Section 9 insolvency proceedings where contractual entitlement requires investigati...
Corresponding scheduled offences preserve money-laundering jurisdiction despite repeal of the central corruption provision where conduct remains cover...
Concurrent anticipatory-bail jurisdiction permits applications before either forum, while secured evidence may negate custodial interrogation in GST e...
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State GST officers may conduct initial document verification of inter-State consignments but cannot detain, seize or confiscate goods merely passing through their State. Cross-empowerment under CGST and IGST laws requires both administrative allocation of the taxpayer to the State and assignment of the relevant proper-officer function; it is not unrestricted authority. Coercive action under Sections 129 and 130 additionally requires territorial and fiscal nexus, including the State's entitlement to IGST apportionment under Section 17. For consignments originating and destined outside the intercepting State, discrepancies should be referred to the consignor's or consignee's proper officers. Confiscation requires statutory grounds, material supporting intent to evade tax where applicable, and notice and hearing; transit checks cannot become valuation assessments.
State GST officers may conduct initial document verification of inter-State consignments but cannot detain, seize or confiscate goods merely passing through their State. Cross-empowerment under CGST and IGST laws requires both administrative allocation of the taxpayer to the State and assignment of the relevant proper-officer function; it is not unrestricted authority. Coercive action under Sections 129 and 130 additionally requires territorial and fiscal nexus, including the State's entitlement to IGST apportionment under Section 17. For consignments originating and destined outside the intercepting State, discrepancies should be referred to the consignor's or consignee's proper officers. Confiscation requires statutory grounds, material supporting intent to evade tax where applicable, and notice and hearing; transit checks cannot become valuation assessments.
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