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 ...
The penalty-only pre-deposit proviso to section 112(8) of the CGST Act applies prospectively from 1 October 2025. The text states that, because the impugned appellate order predated that effective date and the amendment did not expressly or necessarily imply retrospective operation, the pre-deposit condition could not attach to a substantive right of appeal arising from proceedings instituted earlier. Accordingly, no pre-deposit was required for admission of the penalty-only GST appeal, without affecting the merits or any direction at final hearing.
The penalty-only pre-deposit proviso to section 112(8) of the CGST Act applies prospectively from 1 October 2025. The text states that, because the impugned appellate order predated that effective date and the amendment did not expressly or necessarily imply retrospective operation, the pre-deposit condition could not attach to a substantive right of appeal arising from proceedings instituted earlier. Accordingly, no pre-deposit was required for admission of the penalty-only GST appeal, without affecting the merits or any direction at final hearing.
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