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 ...
Under GST, Section 107(11) limits the Appellate Authority to confirming, modifying or annulling the appealed order and prohibits remand to the original authority. Where further inquiry is necessary, the authority must adjudicate the appeal itself; a direction requiring taxpayers to furnish evidence before the Adjudicating Authority is characterised as beyond statutory power. The text further explains that a remand contrary to this prohibition is treated as a jurisdictional nullity. Rejection of rectification on limitation does not cure that defect, and writ jurisdiction may remain available despite an alternative remedy where action is ex facie without jurisdiction or breaches an express statutory restriction.
Under GST, Section 107(11) limits the Appellate Authority to confirming, modifying or annulling the appealed order and prohibits remand to the original authority. Where further inquiry is necessary, the authority must adjudicate the appeal itself; a direction requiring taxpayers to furnish evidence before the Adjudicating Authority is characterised as beyond statutory power. The text further explains that a remand contrary to this prohibition is treated as a jurisdictional nullity. Rejection of rectification on limitation does not cure that defect, and writ jurisdiction may remain available despite an alternative remedy where action is ex facie without jurisdiction or breaches an express statutory restriction.
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