Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Parallel proceedings are barred only when they seek to assess or recover the same liability arising from the same contravention. Applying that principle, the Court found no overlap between a proceeding for short payment of tax based on GSTR-1 and GSTR-3B and a later notice for excess input tax credit claimed on invoices not reflected in GSTR-2A. The two actions concerned distinct infractions, even though they related to the same tax period. The challenge on overlapping subject matter therefore failed, and the petitioner was left to pursue the statutory appeal with all grounds kept open.
Parallel proceedings are barred only when they seek to assess or recover the same liability arising from the same contravention. Applying that principle, the Court found no overlap between a proceeding for short payment of tax based on GSTR-1 and GSTR-3B and a later notice for excess input tax credit claimed on invoices not reflected in GSTR-2A. The two actions concerned distinct infractions, even though they related to the same tax period. The challenge on overlapping subject matter therefore failed, and the petitioner was left to pursue the statutory appeal with all grounds kept open.
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