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 ...
Revision of returns for omitted inward and outward stock-transfer transactions cannot be rejected solely because accounts were not audited where the application is independent of an audit report. The article notes that unrelated penalty proceedings and assessments for another year do not affect the relevant revision request; the revision was directed to be accepted and the proposed KVAT assessment held pending disposal. GST orders based on an adverse inference that jewellery sent outside the State was not returned arose from the same transactions. They were set aside pending the revision outcome, with fresh GST action permitted thereafter in accordance with that outcome.
Revision of returns for omitted inward and outward stock-transfer transactions cannot be rejected solely because accounts were not audited where the application is independent of an audit report. The article notes that unrelated penalty proceedings and assessments for another year do not affect the relevant revision request; the revision was directed to be accepted and the proposed KVAT assessment held pending disposal. GST orders based on an adverse inference that jewellery sent outside the State was not returned arose from the same transactions. They were set aside pending the revision outcome, with fresh GST action permitted thereafter in accordance with that outcome.
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