Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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...
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Central GST authorities issued summons following a search operation, despite ongoing State GST proceedings. The HC held that statutory prohibition against parallel proceedings under Sections 73 and 74 specifically pertains to assessment proceedings, not investigative actions. Search-based summons are distinct from assessment proceedings as they aim to gather information potentially unavailable during original assessment. The Court distinguished between assessment proceedings and investigative measures, noting that Section 6(2)(b) applies to interrelated events in a particular chain. Since the search occurred after previous assessments, it constitutes a separate proceeding. The summons were deemed valid as investigative tools that may lead to future proceedings. Petition challenging the validity of CGST summons dismissed.
Central GST authorities issued summons following a search operation, despite ongoing State GST proceedings. The HC held that statutory prohibition against parallel proceedings under Sections 73 and 74 specifically pertains to assessment proceedings, not investigative actions. Search-based summons are distinct from assessment proceedings as they aim to gather information potentially unavailable during original assessment. The Court distinguished between assessment proceedings and investigative measures, noting that Section 6(2)(b) applies to interrelated events in a particular chain. Since the search occurred after previous assessments, it constitutes a separate proceeding. The summons were deemed valid as investigative tools that may lead to future proceedings. Petition challenging the validity of CGST summons dismissed.
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