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 ...
Proportionality requires that GST registration cancelled solely for non-filing of returns be restored where no tax-evasion allegation exists and cancellation would hinder revenue recovery. As final tax liability can be determined only after returns are filed, the taxpayer must be given an opportunity to regularise the default by filing all pending returns and paying consequential tax, interest, fine and penalty. The cancellation was conditionally set aside, with restoration directed upon timely compliance; otherwise, the writ petition would stand automatically dismissed.
Proportionality requires that GST registration cancelled solely for non-filing of returns be restored where no tax-evasion allegation exists and cancellation would hinder revenue recovery. As final tax liability can be determined only after returns are filed, the taxpayer must be given an opportunity to regularise the default by filing all pending returns and paying consequential tax, interest, fine and penalty. The cancellation was conditionally set aside, with restoration directed upon timely compliance; otherwise, the writ petition would stand automatically dismissed.
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