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...
Attachment of property - allegation against the petitioner company is that the petitioner company had fraudulently availed input tax credit on fictitious invoices to discharge the GST liability - petitioner submits that Section 67 cannot be against the future receivables so as to strangulate the entire business module of the petitioner - the attachment proceedings cannot be at the cost of right of provision under Article 19(1)(g) of the Constitution of India - Order of attachment vacated subject to conditions - HC
Attachment of property - allegation against the petitioner company is that the petitioner company had fraudulently availed input tax credit on fictitious invoices to discharge the GST liability - petitioner submits that Section 67 cannot be against the future receivables so as to strangulate the entire business module of the petitioner - the attachment proceedings cannot be at the cost of right of provision under Article 19(1)(g) of the Constitution of India - Order of attachment vacated subject to conditions - HC
Note: It is a system-generated summary and is for quick reference only.