Interest on Wrongful Input Tax Credit is mandatory where excess transitional credit was retained and later reversed, and related objections were rejec...
Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
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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