HC : Allows parallel proceedings/ enquiry under Excise and GST on same subject in different States

Bombay HC dismisses assessee’s writ challenging parallel proceedings/enquiries on same subject initiated u/s 14 of Central Excise Act, 1944 and Section 70 of Central Goods & Services Tax Act, 2017; Clarifies that even if the primary place of business of assessee was at Jaipur, yet he can be subject to jurisdiction of Mumbai Authorities in respect of business which he has carried out within jurisdiction of said authority; States that Section 25 of CGST Act, 2017 provides...