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...
The statutory bar on parallel proceedings under the GST law applies when the later action concerns the same subject matter, meaning the same distinct infraction, tax liability or obligation, not the year or return in general. Applying this principle, the High Court found that the assessment and rectification orders were unsustainable because the authority did not clearly determine whether the transactions covered by the earlier Central proceedings were being omitted from the State action or whether the State case involved separate infractions. The orders were quashed and the matter remanded for fresh consideration with a transaction-wise examination of overlap and exclusion of matters already covered by the Central authorities.
The statutory bar on parallel proceedings under the GST law applies when the later action concerns the same subject matter, meaning the same distinct infraction, tax liability or obligation, not the year or return in general. Applying this principle, the High Court found that the assessment and rectification orders were unsustainable because the authority did not clearly determine whether the transactions covered by the earlier Central proceedings were being omitted from the State action or whether the State case involved separate infractions. The orders were quashed and the matter remanded for fresh consideration with a transaction-wise examination of overlap and exclusion of matters already covered by the Central authorities.
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