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 ...
Withholding the password for a temporary GST ID prevented electronic filing of a statutory appeal and effectively frustrated the appellate remedy. The High Court noted that the department had not provided portal access despite repeated requests, including by email. It disposed of the writ petition expecting the Competent Authority to decide the application for a temporary GST ID in accordance with law within 30 days.
Withholding the password for a temporary GST ID prevented electronic filing of a statutory appeal and effectively frustrated the appellate remedy. The High Court noted that the department had not provided portal access despite repeated requests, including by email. It disposed of the writ petition expecting the Competent Authority to decide the application for a temporary GST ID in accordance with law within 30 days.
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