Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Parallel Central GST adjudication could not be sustained where the same suppliers, the same alleged fake or non-existent status, and the same ITC disallowance for the same periods had already been adjudicated by the State GST Authority. Applying the principle against overlapping jurisdiction and duplicate proceedings on the same subject matter, the Court held that the later Central adjudication was unsustainable and set it aside. The Court declined to examine other issues and disposed of the connected applications accordingly.
Parallel Central GST adjudication could not be sustained where the same suppliers, the same alleged fake or non-existent status, and the same ITC disallowance for the same periods had already been adjudicated by the State GST Authority. Applying the principle against overlapping jurisdiction and duplicate proceedings on the same subject matter, the Court held that the later Central adjudication was unsustainable and set it aside. The Court declined to examine other issues and disposed of the connected applications accordingly.
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