Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Parallel tax enforcement on the same subject-matter was held impermissible where the Central Tax Authority had already proceeded against alleged fraudulent availment of input tax credit for the same period. Applying the rule against overlapping coercive action, the Court found the State Tax Authority's provisional attachment of the petitioner's bank accounts unwarranted, arbitrary, and lacking lawful foundation, and quashed the attachment while permitting operation of the accounts. The Court also clarified that independent investigation against suppliers could continue in accordance with law, but it could not justify continued restraint on the petitioner's business or bank accounts.
Parallel tax enforcement on the same subject-matter was held impermissible where the Central Tax Authority had already proceeded against alleged fraudulent availment of input tax credit for the same period. Applying the rule against overlapping coercive action, the Court found the State Tax Authority's provisional attachment of the petitioner's bank accounts unwarranted, arbitrary, and lacking lawful foundation, and quashed the attachment while permitting operation of the accounts. The Court also clarified that independent investigation against suppliers could continue in accordance with law, but it could not justify continued restraint on the petitioner's business or bank accounts.
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