Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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Section 6(2)(b) bars parallel adjudicatory proceedings on the same subject matter, but summons and other investigative steps do not by themselves amount to initiation of such proceedings. Applying the Supreme Court's ruling in Armour Security, the HC noted possible overlap between Central and State GST action, but declined to decide the merits of that overlap on the material before it. It directed the assessee to comply with the summons and raise the objection before the concerned authority, while requiring the State and Central authorities to communicate and coordinate so that the assessee is not subjected to multiple adjudicatory processes on the same subject matter. The merits and validity of the summons and notice were left open.
Section 6(2)(b) bars parallel adjudicatory proceedings on the same subject matter, but summons and other investigative steps do not by themselves amount to initiation of such proceedings. Applying the Supreme Court's ruling in Armour Security, the HC noted possible overlap between Central and State GST action, but declined to decide the merits of that overlap on the material before it. It directed the assessee to comply with the summons and raise the objection before the concerned authority, while requiring the State and Central authorities to communicate and coordinate so that the assessee is not subjected to multiple adjudicatory processes on the same subject matter. The merits and validity of the summons and notice were left open.
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