Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
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Where CGST authorities have already initiated proceedings on a given subject matter, the State GST authorities lack jurisdiction to commence parallel/dual proceedings on the same subject matter, being barred by Section 6(2)(b) of the CGST Act. Applying this statutory bar and the binding principle that only the originally seized GST authority can proceed further in accordance with law, the subsequent State-initiated show-cause notice and adjudication actions were held not maintainable. Consequently, the impugned State show-cause notice, order-in-original, adjudication order, and summary orders were quashed and the writ petition was allowed. - HC
Where CGST authorities have already initiated proceedings on a given subject matter, the State GST authorities lack jurisdiction to commence parallel/dual proceedings on the same subject matter, being barred by Section 6(2)(b) of the CGST Act. Applying this statutory bar and the binding principle that only the originally seized GST authority can proceed further in accordance with law, the subsequent State-initiated show-cause notice and adjudication actions were held not maintainable. Consequently, the impugned State show-cause notice, order-in-original, adjudication order, and summary orders were quashed and the writ petition was allowed. - HC
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