Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
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The HC dismissed the petitions and upheld the impugned proceedings. It held that Section 6(1) CGST creates automatic cross-empowerment: officers appointed under State/UT GST Acts are deemed proper officers for CGST unless the Government, on Council recommendation, issues a notification imposing conditions. No separate notification is required to confer basic jurisdiction; notifications only operate to subject that empowerment to conditions. Intelligence-based enforcement proceedings (including issuance of SCNs by Central officers) may be initiated even where amount involved is below Rs.1 crore, whereas audit/scrutiny-based proceedings remain with the tax authority to which the assessee is assigned. The permissibility of "bunching" SCNs across years was left open for adjudication; petitions lacked merit.
The HC dismissed the petitions and upheld the impugned proceedings. It held that Section 6(1) CGST creates automatic cross-empowerment: officers appointed under State/UT GST Acts are deemed proper officers for CGST unless the Government, on Council recommendation, issues a notification imposing conditions. No separate notification is required to confer basic jurisdiction; notifications only operate to subject that empowerment to conditions. Intelligence-based enforcement proceedings (including issuance of SCNs by Central officers) may be initiated even where amount involved is below Rs.1 crore, whereas audit/scrutiny-based proceedings remain with the tax authority to which the assessee is assigned. The permissibility of "bunching" SCNs across years was left open for adjudication; petitions lacked merit.
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