Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
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...
Two distinct authorities issued separate demands and penalties for delayed filing of GSTR-3B returns for the same period, resulting in duplication of proceedings and double taxation; the impugned administrative action was held unsustainable and consequently quashed, with the writ petition allowed. The legal points focus on duplication of proceedings as a bar to multiple demands for the same tax period, the resultant double taxation, liability for interest and penalty arising from delayed GSTR-3B filings, and the availability of writ relief to challenge overlapping tax proceedings.
Two distinct authorities issued separate demands and penalties for delayed filing of GSTR-3B returns for the same period, resulting in duplication of proceedings and double taxation; the impugned administrative action was held unsustainable and consequently quashed, with the writ petition allowed. The legal points focus on duplication of proceedings as a bar to multiple demands for the same tax period, the resultant double taxation, liability for interest and penalty arising from delayed GSTR-3B filings, and the availability of writ relief to challenge overlapping tax proceedings.
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