Customs-controlled cargo movement now includes GDL, subject to EXIM prioritisation, segregation, verification, reconciliation and enforcement safeguar...
GST cross-empowerment remains effective without conditional notification, while duplicate proceedings require established safeguards against overlappi...
Availability of a statutory appeal against an Order-in-Original required the writ challenge to be pursued before the appellate authority. The objection that parallel Central and State GST proceedings concerned the same subject matter required factual examination of their scope, allegations, transactions, liabilities and evidentiary foundations. That inquiry, together with challenges to the demand and evidentiary findings, was left for appellate consideration. The writ petition was dismissed, while all contentions on jurisdiction, parallel proceedings and the demand remained open in appeal.
Availability of a statutory appeal against an Order-in-Original required the writ challenge to be pursued before the appellate authority. The objection that parallel Central and State GST proceedings concerned the same subject matter required factual examination of their scope, allegations, transactions, liabilities and evidentiary foundations. That inquiry, together with challenges to the demand and evidentiary findings, was left for appellate consideration. The writ petition was dismissed, while all contentions on jurisdiction, parallel proceedings and the demand remained open in appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
