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...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
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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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