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...
Writ petitions seeking recovery of contractual deductions may be barred by limitation where each deduction creates a separate cause of action. The article explains that limitation for a recovery suit runs from the date of each deduction, rather than contract completion, where monthly invoices and payments do not establish a running account; pandemic-related limitation extensions cannot revive already time-barred claims. Invoking Article 226 cannot circumvent limitation, delay, or laches. It further notes that purely monetary contractual disputes involving disputed facts and requiring evidence should ordinarily be pursued through a civil suit. Accordingly, such refund claims are described as not maintainable in writ jurisdiction and liable to dismissal.
Writ petitions seeking recovery of contractual deductions may be barred by limitation where each deduction creates a separate cause of action. The article explains that limitation for a recovery suit runs from the date of each deduction, rather than contract completion, where monthly invoices and payments do not establish a running account; pandemic-related limitation extensions cannot revive already time-barred claims. Invoking Article 226 cannot circumvent limitation, delay, or laches. It further notes that purely monetary contractual disputes involving disputed facts and requiring evidence should ordinarily be pursued through a civil suit. Accordingly, such refund claims are described as not maintainable in writ jurisdiction and liable to dismissal.
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