Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
State GST authorities were held to lack jurisdiction to initiate or continue proceedings where Central GST authorities had already initiated proceedings against the taxpayer by issuing a show-cause notice, since dual/parallel proceedings are barred under Section 6(2)(b) of the CGST Act, 2017. Applying the binding precedent on identical facts, the impugned order-in-original and its summary were treated as without jurisdiction and liable to be set aside. Consequently, the order-in-original and the summary were quashed and the writ petition was allowed. - HC
State GST authorities were held to lack jurisdiction to initiate or continue proceedings where Central GST authorities had already initiated proceedings against the taxpayer by issuing a show-cause notice, since dual/parallel proceedings are barred under Section 6(2)(b) of the CGST Act, 2017. Applying the binding precedent on identical facts, the impugned order-in-original and its summary were treated as without jurisdiction and liable to be set aside. Consequently, the order-in-original and the summary were quashed and the writ petition was allowed. - HC
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