Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearin...
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
Section 6(2)(b) of the CGST Act bars parallel Central and State GST proceedings only where they seek to adjudicate the identical liability or contravention; shared assessee, tax period, input tax credit, or transactional background does not suffice. Allegations of fraudulent credit based on invoices without actual goods supply remain distinct unless that precise infraction was already adjudicated in State proceedings, so the Central proceedings were not barred. Writ review remains available despite a statutory appeal, but disputes over replies, relied-upon material, genuineness, goods receipt, fraud, suppression, and duplicate liability ordinarily require examination of the adjudication record in appeal absent exceptional circumstances. The writ petition was dismissed, with merits left open in appeal.
Section 6(2)(b) of the CGST Act bars parallel Central and State GST proceedings only where they seek to adjudicate the identical liability or contravention; shared assessee, tax period, input tax credit, or transactional background does not suffice. Allegations of fraudulent credit based on invoices without actual goods supply remain distinct unless that precise infraction was already adjudicated in State proceedings, so the Central proceedings were not barred. Writ review remains available despite a statutory appeal, but disputes over replies, relied-upon material, genuineness, goods receipt, fraud, suppression, and duplicate liability ordinarily require examination of the adjudication record in appeal absent exceptional circumstances. The writ petition was dismissed, with merits left open in appeal.
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TaxTMI 
TaxTMI 
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