Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Parallel GST proceedings are barred only when both actions concern the same subject matter, meaning the same tax liability, facts, contravention and period. Here, the later Section 74 proceedings related to Financial Year 2018-2019 and alleged wrongful availment of input tax credit on goods-less invoices, while the earlier Section 73 action concerned Financial Year 2019-2020 and different return discrepancies; the bar under Section 6(2)(b) therefore did not apply and the proceedings were maintainable. The Court also found that the impugned order had considered the taxpayer's reply, so there was no breach of natural justice. The writ petition was dismissed, with liberty to pursue the statutory appeal.
Parallel GST proceedings are barred only when both actions concern the same subject matter, meaning the same tax liability, facts, contravention and period. Here, the later Section 74 proceedings related to Financial Year 2018-2019 and alleged wrongful availment of input tax credit on goods-less invoices, while the earlier Section 73 action concerned Financial Year 2019-2020 and different return discrepancies; the bar under Section 6(2)(b) therefore did not apply and the proceedings were maintainable. The Court also found that the impugned order had considered the taxpayer's reply, so there was no breach of natural justice. The writ petition was dismissed, with liberty to pursue the statutory appeal.
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