Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
A taxpayer whose GST registration was cancelled for non-filing of returns was stated to be entitled to reopening of the GST portal and restoration of registration upon compliance. On the petitioner's undertaking to deposit the entire tax, interest, late fee and penalty and to complete the required formalities, the High Court directed reopening of the portal within seven days, payment within the following seven days, and revocation of cancellation once compliance was made. The direction was conditional: if the undertaking was not honoured, the order would not take effect.
A taxpayer whose GST registration was cancelled for non-filing of returns was stated to be entitled to reopening of the GST portal and restoration of registration upon compliance. On the petitioner's undertaking to deposit the entire tax, interest, late fee and penalty and to complete the required formalities, the High Court directed reopening of the portal within seven days, payment within the following seven days, and revocation of cancellation once compliance was made. The direction was conditional: if the undertaking was not honoured, the order would not take effect.
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