Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Proper officer - Jurisdiction of Initiate investigation proceedings by the Central GST and State GST authorities simultaneously - cross-empowerment - The Court found that in the absence of specific notifications enabling cross-empowerment, except for purposes related to tax refunds, the proceedings initiated by an authority (either Central or State) against taxpayers not assigned to them are without jurisdiction. - While the Court quashed the impugned proceedings for lacking jurisdiction, it also directed the respective authorities (Central or State) to whom the petitioners are administratively assigned to initiate fresh proceedings, if warranted, in compliance with the applicable laws and regulations. The period during which the impugned proceedings were initiated and pending litigation was to be excluded from the calculation of any limitation period for initiating new proceedings.
Proper officer - Jurisdiction of Initiate investigation proceedings by the Central GST and State GST authorities simultaneously - cross-empowerment - The Court found that in the absence of specific notifications enabling cross-empowerment, except for purposes related to tax refunds, the proceedings initiated by an authority (either Central or State) against taxpayers not assigned to them are without jurisdiction. - While the Court quashed the impugned proceedings for lacking jurisdiction, it also directed the respective authorities (Central or State) to whom the petitioners are administratively assigned to initiate fresh proceedings, if warranted, in compliance with the applicable laws and regulations. The period during which the impugned proceedings were initiated and pending litigation was to be excluded from the calculation of any limitation period for initiating new proceedings.
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