Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
The principal issue was whether Section 6(2)(b) CGST permits parallel adjudication by Central and State authorities where proceedings overlap. Relying on the Apex Court's delineation of "initiation of proceedings," "subject-matter," and inter-authority relations, the court held that once one authority first initiates proceedings, subsequent parallel adjudicatory proceedings by the other are barred; investigative steps not amounting to adjudication may continue. Applying that rule, no further adjudication was permitted here; the petitioner was directed to appear before the Central authority and file its response to the show-cause notice by 31.01.2026, and the petition was disposed. - HC
The principal issue was whether Section 6(2)(b) CGST permits parallel adjudication by Central and State authorities where proceedings overlap. Relying on the Apex Court's delineation of "initiation of proceedings," "subject-matter," and inter-authority relations, the court held that once one authority first initiates proceedings, subsequent parallel adjudicatory proceedings by the other are barred; investigative steps not amounting to adjudication may continue. Applying that rule, no further adjudication was permitted here; the petitioner was directed to appear before the Central authority and file its response to the show-cause notice by 31.01.2026, and the petition was disposed. - HC
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