Gujarat High Court
For assesseeRemanded
Topic
Proper officer, cross-empowerment and parallel proceedings.
2 rulings found
Gujarat High Court
Where consolidated demand covering July 2017 to November 2022 included financial years already under State GST proceedings for same liability and such overlap was admitted by respondents, statutory bar on parallel proceedings under section 6 applied, rendering consolidated order unsustainable and necessitating exclusion of overlapping years from fresh proceedings
Madras High Court
Where DGGI issued SCN and Assistant Commissioner adjudicated and passed OIO confirming proposals, since power to pass orders on DGGI notices was vested only in Additional or Joint Commissioner by Notification 02/2022-CT, OIO passed by Assistant Commissioner suffered procedural irregularity and same was to be was quashed; matter to be decided by competent authority as per prevailing notifications