Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Challenge to the State GST authorities demanding input tax credit availed by the petitioner along with interest and penalty for IGST paid on manpower supply services received during 2017-2022. It holds that the impugned show cause notices issued by the State GST authorities are illegal, arbitrary, and without jurisdiction, as the Central GST authorities had already initiated proceedings against the petitioner for the same subject matter, barring the State authorities from initiating proceedings u/s 6(2)(b) of the KGST Act, 2017. Consequently, the show cause notices are quashed. However, regarding the challenge to the show cause notice issued by the Central GST authorities, the petitioner is directed to submit a reply with relevant documents, which the authorities must consider in accordance with law, considering provisions like Section 13(3)(C) and Section 128A of the CGST Act, 2017, and Circular No. 211/5/24-GST. The petition is partially allowed.
Challenge to the State GST authorities demanding input tax credit availed by the petitioner along with interest and penalty for IGST paid on manpower supply services received during 2017-2022. It holds that the impugned show cause notices issued by the State GST authorities are illegal, arbitrary, and without jurisdiction, as the Central GST authorities had already initiated proceedings against the petitioner for the same subject matter, barring the State authorities from initiating proceedings u/s 6(2)(b) of the KGST Act, 2017. Consequently, the show cause notices are quashed. However, regarding the challenge to the show cause notice issued by the Central GST authorities, the petitioner is directed to submit a reply with relevant documents, which the authorities must consider in accordance with law, considering provisions like Section 13(3)(C) and Section 128A of the CGST Act, 2017, and Circular No. 211/5/24-GST. The petition is partially allowed.
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