Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
HC quashed the Show Cause Notice (SCN) dated 25 April 2024 issued by State GST authorities regarding suspension of petitioner's GST registration. The court noted ongoing parallel investigation by Directorate General of GST Intelligence (DGGI) through a separate SCN dated 01 July 2024, which remained pending. Given the concurrent jurisdiction and pending DGGI proceedings, as acknowledged in State GST authorities' counter affidavit, the court found the subsequent State GST SCN untenable under Rule 21(c) of CGST Rules, 2017. The petition was allowed, invalidating the State GST's SCN to prevent duplicative proceedings.
HC quashed the Show Cause Notice (SCN) dated 25 April 2024 issued by State GST authorities regarding suspension of petitioner's GST registration. The court noted ongoing parallel investigation by Directorate General of GST Intelligence (DGGI) through a separate SCN dated 01 July 2024, which remained pending. Given the concurrent jurisdiction and pending DGGI proceedings, as acknowledged in State GST authorities' counter affidavit, the court found the subsequent State GST SCN untenable under Rule 21(c) of CGST Rules, 2017. The petition was allowed, invalidating the State GST's SCN to prevent duplicative proceedings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
