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Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Before the Allahabad High Court, the issue revolved around the permission for prosecution independent of adjudication proceedings. The court emphasized that administrative satisfaction, as per Section 134 of the CGST Act, is to be determined by the Commissioner and not influenced by findings in adjudication. It was noted that the petitioner was not part of the adjudication process and was not given an opportunity to present their case before adverse observations were made in the order. Consequently, the court disposed of the writ petition, recognizing the importance of procedural fairness and the distinct roles of the Commissioner and the Additional Commissioner in such matters.
Before the Allahabad High Court, the issue revolved around the permission for prosecution independent of adjudication proceedings. The court emphasized that administrative satisfaction, as per Section 134 of the CGST Act, is to be determined by the Commissioner and not influenced by findings in adjudication. It was noted that the petitioner was not part of the adjudication process and was not given an opportunity to present their case before adverse observations were made in the order. Consequently, the court disposed of the writ petition, recognizing the importance of procedural fairness and the distinct roles of the Commissioner and the Additional Commissioner in such matters.
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