Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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HC held that while CGST/WBGST Act 2017 does not expressly prohibit simultaneous proceedings under Chapter XIII and XIV, registered taxable persons should not ordinarily be subjected to multiple enquiries by different authorities for identical periods without logical conclusion of initiated proceedings. Where State authorities had already commenced search and seizure proceedings under Section 67 and conducted audit with show cause notice under Section 65, Central Authority (DGGI) should be restricted from proceeding simultaneously for same periods. Court directed DGGI enquiry be limited to periods not already under State investigation, considering Section 65(7) provisions and preventing duplicative enforcement actions against taxpayer for same tax periods.
HC held that while CGST/WBGST Act 2017 does not expressly prohibit simultaneous proceedings under Chapter XIII and XIV, registered taxable persons should not ordinarily be subjected to multiple enquiries by different authorities for identical periods without logical conclusion of initiated proceedings. Where State authorities had already commenced search and seizure proceedings under Section 67 and conducted audit with show cause notice under Section 65, Central Authority (DGGI) should be restricted from proceeding simultaneously for same periods. Court directed DGGI enquiry be limited to periods not already under State investigation, considering Section 65(7) provisions and preventing duplicative enforcement actions against taxpayer for same tax periods.
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