Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
The central issue was whether a show-cause notice under Section 74 CGST could consolidate alleged short-payments across different financial years/tax periods. Relying on binding Division Bench precedent, the court held that an assessing authority lacks jurisdiction to issue composite assessment or club periods in a single notice; accordingly, such consolidation is ultravires and invalid - the September 2023 show-cause notice was quashed and set aside. The court also affirmed that a writ is maintainable where proceedings are wholly without jurisdiction, supporting the remedy granted. - HC
The central issue was whether a show-cause notice under Section 74 CGST could consolidate alleged short-payments across different financial years/tax periods. Relying on binding Division Bench precedent, the court held that an assessing authority lacks jurisdiction to issue composite assessment or club periods in a single notice; accordingly, such consolidation is ultravires and invalid - the September 2023 show-cause notice was quashed and set aside. The court also affirmed that a writ is maintainable where proceedings are wholly without jurisdiction, supporting the remedy granted. - HC
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