Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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The High Court addressed the issue of jurisdiction in a case involving the issuance of two show cause notices to an individual for different entities. The petitioner argued that once a notice was issued to them individually, a separate notice could not be issued for their proprietorship concern by a different Commissionerate. The Court held that the jurisdiction of the Commissionerate where the proprietorship was situated was valid. The earlier notice to the individual did not affect the notice to the firm, and the Commissionerate had the authority to examine the actions of the firm. The petitioner was advised to respond to the show cause notice for the firm. The Court found no grounds to interfere, and the appeal was dismissed.
The High Court addressed the issue of jurisdiction in a case involving the issuance of two show cause notices to an individual for different entities. The petitioner argued that once a notice was issued to them individually, a separate notice could not be issued for their proprietorship concern by a different Commissionerate. The Court held that the jurisdiction of the Commissionerate where the proprietorship was situated was valid. The earlier notice to the individual did not affect the notice to the firm, and the Commissionerate had the authority to examine the actions of the firm. The petitioner was advised to respond to the show cause notice for the firm. The Court found no grounds to interfere, and the appeal was dismissed.
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