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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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Section 31B gives a secured creditor priority over tax dues in enforcement of mortgaged property, provided the mortgage particulars are uploaded in the CERSAI portal. On that basis, the creditor could proceed with sale under SARFAESI despite the tax charge. The charge entry, however, could still remain in the encumbrance record because any surplus after satisfaction of the secured debt may still meet tax dues. The auction purchaser would not be fettered by the charge, and an appropriate endorsement could be sought from the Sub-Registrar after the sale. The prayer to quash or delete the charge entry was declined, and the writ petition was disposed of accordingly.
Section 31B gives a secured creditor priority over tax dues in enforcement of mortgaged property, provided the mortgage particulars are uploaded in the CERSAI portal. On that basis, the creditor could proceed with sale under SARFAESI despite the tax charge. The charge entry, however, could still remain in the encumbrance record because any surplus after satisfaction of the secured debt may still meet tax dues. The auction purchaser would not be fettered by the charge, and an appropriate endorsement could be sought from the Sub-Registrar after the sale. The prayer to quash or delete the charge entry was declined, and the writ petition was disposed of accordingly.
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