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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Section 16(5) of the GST Act allows registered persons to avail input tax credit for specified financial years through a return under Section 39 filed on or before 30 November 2021. Input tax credit claimed on 20 December 2019 for Financial Year 2018-19 therefore fell within the extended statutory period. The assessment requiring payment or reversal of that credit was set aside, and the writ petition succeeded.
Section 16(5) of the GST Act allows registered persons to avail input tax credit for specified financial years through a return under Section 39 filed on or before 30 November 2021. Input tax credit claimed on 20 December 2019 for Financial Year 2018-19 therefore fell within the extended statutory period. The assessment requiring payment or reversal of that credit was set aside, and the writ petition succeeded.
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