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 ...
Challenges were raised to GST adjudication proceedings on the ground that Form GST DRC-01, its attachment, and the order summary in Form GST DRC-07 lacked signatures. The High Court did not examine the merits of those objections. At the petitioner's request, it disposed of the writ petition with liberty to pursue the statutory appeal after making the required pre-deposit and filing an application for condonation of delay. The appellate authority may consider the delay application and, if satisfied, decide the appeal on merits in accordance with law.
Challenges were raised to GST adjudication proceedings on the ground that Form GST DRC-01, its attachment, and the order summary in Form GST DRC-07 lacked signatures. The High Court did not examine the merits of those objections. At the petitioner's request, it disposed of the writ petition with liberty to pursue the statutory appeal after making the required pre-deposit and filing an application for condonation of delay. The appellate authority may consider the delay application and, if satisfied, decide the appeal on merits in accordance with law.
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