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...
Availability of an efficacious GST appellate remedy limits recourse to writ jurisdiction against penalty proceedings and appellate orders. Where the GST Tribunal has appointed Presiding Officers and an appeal may be filed within the permitted time, challenges alleging breach of natural justice or lack of competence of the show-cause issuing officer should be examined by the Tribunal where they depend on disputed facts and documents. Writ jurisdiction cannot be used to bypass the statutory pre-deposit requirement, particularly because the specialised Tribunal includes judicial and technical members. The writ petition was dismissed, with liberty to pursue the statutory appeal, and the merits of the penalty challenge were not adjudicated.
Availability of an efficacious GST appellate remedy limits recourse to writ jurisdiction against penalty proceedings and appellate orders. Where the GST Tribunal has appointed Presiding Officers and an appeal may be filed within the permitted time, challenges alleging breach of natural justice or lack of competence of the show-cause issuing officer should be examined by the Tribunal where they depend on disputed facts and documents. Writ jurisdiction cannot be used to bypass the statutory pre-deposit requirement, particularly because the specialised Tribunal includes judicial and technical members. The writ petition was dismissed, with liberty to pursue the statutory appeal, and the merits of the penalty challenge were not adjudicated.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
