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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
GST writ jurisdiction ordinarily does not displace the statutory appellate remedy where a demand dispute requires examination of contested evidence. The text identifies alleged suppressed sales, applicable tax rates, and reconciliation of bank deposits, returns and seized records as factual matters unsuitable for determination under Article 226. It further distinguishes cases involving pure questions of law. Authorisation of an inspection is described as distinct from adjudicatory functions; without material establishing bias, an officer's later appellate role does not itself demonstrate denial of natural justice, lack of authority or jurisdictional error. The stated result is that the writ challenge was dismissed, leaving the taxpayer to pursue the GST appellate remedy.
GST writ jurisdiction ordinarily does not displace the statutory appellate remedy where a demand dispute requires examination of contested evidence. The text identifies alleged suppressed sales, applicable tax rates, and reconciliation of bank deposits, returns and seized records as factual matters unsuitable for determination under Article 226. It further distinguishes cases involving pure questions of law. Authorisation of an inspection is described as distinct from adjudicatory functions; without material establishing bias, an officer's later appellate role does not itself demonstrate denial of natural justice, lack of authority or jurisdictional error. The stated result is that the writ challenge was dismissed, leaving the taxpayer to pursue the GST appellate remedy.
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