Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
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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