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...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Clubbing alleged clandestine removal with undervaluation for GST arrest was held unsustainable because the court found no legal justification for treating the two allegations as the same offence, and noted that undervaluation required separate statutory determination; on that basis, the arrest and remand lost their foundation. It also found non-compliance with mandatory arrest safeguards, including failure to supply grounds of arrest in the prescribed manner, inadequate intimation to a relative or friend, omission of the place of arrest, and a mechanical remand order that ignored the accused's objections and the applicable law. The detention, arrest, remand and custody were therefore held illegal, and the proceedings were quashed with liberty to proceed afresh in accordance with law.
Clubbing alleged clandestine removal with undervaluation for GST arrest was held unsustainable because the court found no legal justification for treating the two allegations as the same offence, and noted that undervaluation required separate statutory determination; on that basis, the arrest and remand lost their foundation. It also found non-compliance with mandatory arrest safeguards, including failure to supply grounds of arrest in the prescribed manner, inadequate intimation to a relative or friend, omission of the place of arrest, and a mechanical remand order that ignored the accused's objections and the applicable law. The detention, arrest, remand and custody were therefore held illegal, and the proceedings were quashed with liberty to proceed afresh in accordance with law.
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