BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...
Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
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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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