Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
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Parallel State and Central GST proceedings on the same subject matter are to be avoided in line with the Supreme Court guidance in Armour Security. The assessee must place its objection before the authorities by responding to the show cause notice and related communications, asserting that the proceedings overlap. The State and Central authorities are to verify the claim inter se and coordinate so that the assessee is not subjected to multiple adjudicatory processes on the same matter. The High Court declined to examine the validity of the notice or summons on merits and kept all rights and contentions open.
Parallel State and Central GST proceedings on the same subject matter are to be avoided in line with the Supreme Court guidance in Armour Security. The assessee must place its objection before the authorities by responding to the show cause notice and related communications, asserting that the proceedings overlap. The State and Central authorities are to verify the claim inter se and coordinate so that the assessee is not subjected to multiple adjudicatory processes on the same matter. The High Court declined to examine the validity of the notice or summons on merits and kept all rights and contentions open.
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