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...
Writ jurisdiction was not available to challenge a GST assessment when the statutory appeal under Section 107 was the proper remedy and had been allowed to lapse. The SC accepted electronic upload of the assessment order as sufficient communication, rejected the plea of ignorance of the portal notice, and relied on the petitioner's own admission that he became aware earlier but approached the High Court belatedly. On those facts, the writ petition was treated as an impermissible surrogate for appellate proceedings, and interference was declined; the SLP was dismissed.
Writ jurisdiction was not available to challenge a GST assessment when the statutory appeal under Section 107 was the proper remedy and had been allowed to lapse. The SC accepted electronic upload of the assessment order as sufficient communication, rejected the plea of ignorance of the portal notice, and relied on the petitioner's own admission that he became aware earlier but approached the High Court belatedly. On those facts, the writ petition was treated as an impermissible surrogate for appellate proceedings, and interference was declined; the SLP was dismissed.
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