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...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Where a statutory GST appeal remained available and the Appellate Tribunal had begun functioning, writ relief was declined because the same grounds could be urged before the appellate forum. The notified arrangement allowed appeals in specified cases up to 30.06.2026, and the impugned order fell within that window. The petitioner was therefore directed to pursue the statutory appellate remedy, with liberty to file the appeal before the Tribunal on or before the extended date.
Where a statutory GST appeal remained available and the Appellate Tribunal had begun functioning, writ relief was declined because the same grounds could be urged before the appellate forum. The notified arrangement allowed appeals in specified cases up to 30.06.2026, and the impugned order fell within that window. The petitioner was therefore directed to pursue the statutory appellate remedy, with liberty to file the appeal before the Tribunal on or before the extended date.
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