Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
HC disposed of the writ petition by directing coordinated action between Central and State GST authorities in line with binding precedent on Section 6(2)(b) CGST Act. HC noted that Central authority has already issued a show cause notice, while State authority has issued prior summons and DRC-01A intimation. The petitioner is mandated to appear before the Central authority, file a detailed reply to the show cause notice with all contentions and documents by the stipulated date, and comply with all lawful summons and requisitions of the State authority, including informing it of the Central proceedings. Thereafter, State and Central authorities must communicate, verify the assessee's claims, and ensure no parallel adjudication on the same subject-matter, proceeding further only in accordance with law and principles of natural justice.
HC disposed of the writ petition by directing coordinated action between Central and State GST authorities in line with binding precedent on Section 6(2)(b) CGST Act. HC noted that Central authority has already issued a show cause notice, while State authority has issued prior summons and DRC-01A intimation. The petitioner is mandated to appear before the Central authority, file a detailed reply to the show cause notice with all contentions and documents by the stipulated date, and comply with all lawful summons and requisitions of the State authority, including informing it of the Central proceedings. Thereafter, State and Central authorities must communicate, verify the assessee's claims, and ensure no parallel adjudication on the same subject-matter, proceeding further only in accordance with law and principles of natural justice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
