Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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The court held that Section 6(2)(b) of the Act treats the empowered officers under the SGST/UGST Act at the central level to be at par and does not prescribe for transfer of investigation from State authority to Central authority or vice-versa. The object of Section 6(2)(b) is to avoid multiple proceedings on the same subject matter. Once the State authority initiates action, it would be the proper officer to conduct further proceedings. The Central Tax Officer cannot initiate proceedings if the State Tax Officer has already commenced proceedings. The word "subject-matter" means the nature of proceedings. If one authority has initiated proceedings, the other cannot initiate proceedings for the same subject matter. Allowing such action would violate Section 6(2)(b). The court quashed the Blocked Credit Ledger and summons issued by the Central authority as the State authority had already initiated proceedings. The petition was allowed.
The court held that Section 6(2)(b) of the Act treats the empowered officers under the SGST/UGST Act at the central level to be at par and does not prescribe for transfer of investigation from State authority to Central authority or vice-versa. The object of Section 6(2)(b) is to avoid multiple proceedings on the same subject matter. Once the State authority initiates action, it would be the proper officer to conduct further proceedings. The Central Tax Officer cannot initiate proceedings if the State Tax Officer has already commenced proceedings. The word "subject-matter" means the nature of proceedings. If one authority has initiated proceedings, the other cannot initiate proceedings for the same subject matter. Allowing such action would violate Section 6(2)(b). The court quashed the Blocked Credit Ledger and summons issued by the Central authority as the State authority had already initiated proceedings. The petition was allowed.
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