Appointment Of Arbitrators From Panel Of Serving/Retired Railway Officials Contravenes Section 12(5) & 7th Schedule: Gauhati High Court

The Gauhati High Court single bench of Justice Michael Zothankhuma held that panel/appointment of the serving/retired officials of the Railways, as members of the Arbitral Tribunal, is hit by Section 12(5) and the 7th Schedule of the Arbitration and Conciliation Act. “When the General Manager, N.F. Railway himself cannot be made an Arbitrator in view of Section 12(5) and the 7th Schedule to the 1996 Act, the panel/appointment of serving/retired officials of the Railways as Arbitrators...

Two Parallel Proceedings In Respect Of Same Period Not Permissible As Per CGST/SGST Act: Gauhati High Court

The Gauhati High Court has held that two parallel proceedings in respect of the same period are not permissible as per the CGST/SGST Act.The bench of Justice Manish Choudhury has observed that Section 6 of the CGST/SGST Act, more particularly Section 6(2), indicates that once a proceeding is initiated in either of the two Acts, another proceeding for the same period under the other Act cannot be initiated.The respondent/department under the SGST Act issued a Demand-cum-Show Cause Notice under...