Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Page of 4826
Press 'Enter' after typing page number.
301 to 320 of 96508 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Parallel GST adjudication is barred where the same transactions are already the subject of earlier CGST proceedings and the overlap is undisputed. The Court held that, in view of Section 6 of the CGST Act, the State authority was required to verify the common GST portal record and consider the taxpayer's objection to overlapping show cause notices. Because the impugned order ignored that objection despite clear overlap, the State adjudication could not be sustained. The order was quashed, the State notice kept in abeyance, and the CGST authority was directed to complete adjudication before any further State action.
Parallel GST adjudication is barred where the same transactions are already the subject of earlier CGST proceedings and the overlap is undisputed. The Court held that, in view of Section 6 of the CGST Act, the State authority was required to verify the common GST portal record and consider the taxpayer's objection to overlapping show cause notices. Because the impugned order ignored that objection despite clear overlap, the State adjudication could not be sustained. The order was quashed, the State notice kept in abeyance, and the CGST authority was directed to complete adjudication before any further State action.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
