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 writ petition may be entertained despite an alternative remedy where the challenge is to proceedings alleged to be wholly without jurisdiction and barred by the IBC. After approval of a resolution plan, the corporate debtor in new management takes a clean slate, so pre-resolution claims not covered by the plan and collateral civil or revenue proceedings based on them cannot continue without first testing maintainability under the IBC. Interim orders, including those based on lis pendens, are vulnerable if maintainability is not first examined. Courts and authorities must decide maintainability before taking further steps.
A writ petition may be entertained despite an alternative remedy where the challenge is to proceedings alleged to be wholly without jurisdiction and barred by the IBC. After approval of a resolution plan, the corporate debtor in new management takes a clean slate, so pre-resolution claims not covered by the plan and collateral civil or revenue proceedings based on them cannot continue without first testing maintainability under the IBC. Interim orders, including those based on lis pendens, are vulnerable if maintainability is not first examined. Courts and authorities must decide maintainability before taking further steps.
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