Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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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