Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
HC allowed the petition and quashed the show-cause notice dated 13.08.2021 issued by the Central Proper Officer and set aside the Order-in-Original dated 30.01.2025. The court held that, by virtue of Section 6(1) and the bar in Section 6(2)(b) of the GST Act, the Central Proper Officer lacked jurisdiction to initiate proceedings under Section 74 after the State Proper Officer had earlier commenced intelligence-based enforcement; summons under Section 70 did not amount to initiation of rival "proceedings." Consequently, the Central-originated proceedings are non est ab initio and the resultant order cannot be sustained. Petition allowed.
HC allowed the petition and quashed the show-cause notice dated 13.08.2021 issued by the Central Proper Officer and set aside the Order-in-Original dated 30.01.2025. The court held that, by virtue of Section 6(1) and the bar in Section 6(2)(b) of the GST Act, the Central Proper Officer lacked jurisdiction to initiate proceedings under Section 74 after the State Proper Officer had earlier commenced intelligence-based enforcement; summons under Section 70 did not amount to initiation of rival "proceedings." Consequently, the Central-originated proceedings are non est ab initio and the resultant order cannot be sustained. Petition allowed.
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