Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
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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