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...
GST law recognises uploading a show-cause notice on the GST portal as valid service, so absence of physical delivery does not prevent the recipient from responding. Because the notices were available on the portal but no response was filed, a natural justice challenge based solely on non-service was rejected. Following cancellation of registration for non-filing of returns, statutory remedies for revival and appeal were available but not pursued. The writ remedy could not be used after expiry of the appeal period to bypass the statutory scheme, including pre-deposit requirements; merits such as subsequent filing of returns were left for statutory appeal. The writ petition was therefore dismissed.
GST law recognises uploading a show-cause notice on the GST portal as valid service, so absence of physical delivery does not prevent the recipient from responding. Because the notices were available on the portal but no response was filed, a natural justice challenge based solely on non-service was rejected. Following cancellation of registration for non-filing of returns, statutory remedies for revival and appeal were available but not pursued. The writ remedy could not be used after expiry of the appeal period to bypass the statutory scheme, including pre-deposit requirements; merits such as subsequent filing of returns were left for statutory appeal. The writ petition was therefore dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
