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Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The High Court addressed the issue of parallel proceedings initiated by both State and Central GST Authorities against the petitioner for the same assessment years. For the Financial Year 2017-18, the State GST Authority had initiated actions first, while for the remaining years, the Central GST Authority took the initial steps. The Court directed the Central GST Authority to continue its investigation and proceedings, except for the Financial Year 2017-18, which had already been completed by the State GST Authority, thereby avoiding duplication of proceedings for the same assessment year. The petition was disposed of accordingly.
The High Court addressed the issue of parallel proceedings initiated by both State and Central GST Authorities against the petitioner for the same assessment years. For the Financial Year 2017-18, the State GST Authority had initiated actions first, while for the remaining years, the Central GST Authority took the initial steps. The Court directed the Central GST Authority to continue its investigation and proceedings, except for the Financial Year 2017-18, which had already been completed by the State GST Authority, thereby avoiding duplication of proceedings for the same assessment year. The petition was disposed of accordingly.
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