Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
Arrest under the CGST Act was held unlawful where the arrest memo did not properly disclose the grounds of arrest, the grounds were not shown as an annexure, the place of arrest was omitted, and electronic DIN-backed communication was not established. The Court found the later system-generated form prima facie suspicious and treated these defects as non-compliance with mandatory arrest procedure. On that basis, the detention and remand were declared illegal and unconstitutional, the remand order was quashed, and liberty was given to proceed afresh in accordance with law.
Arrest under the CGST Act was held unlawful where the arrest memo did not properly disclose the grounds of arrest, the grounds were not shown as an annexure, the place of arrest was omitted, and electronic DIN-backed communication was not established. The Court found the later system-generated form prima facie suspicious and treated these defects as non-compliance with mandatory arrest procedure. On that basis, the detention and remand were declared illegal and unconstitutional, the remand order was quashed, and liberty was given to proceed afresh in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
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