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...
In the event of non-filing of an appeal, the litigants are not only deprived of an opportunity, but the High Court cannot appreciate those facts culled out with reference to the documents and evidences. The appellate authority in the event of passing an order, with reference to the facts and the grounds raised, it would be convenient for the High Court to consider the further proceedings, if any in the light of the findings by the original authority as well as by the appellate authority. These aspects are vital in order to form a clear opinion, which would be of paramount importance to render justice - Thus, the importance of an appeal under a statute cannot be undermined by the High Court by dispensing with the appellate remedy. - HC
In the event of non-filing of an appeal, the litigants are not only deprived of an opportunity, but the High Court cannot appreciate those facts culled out with reference to the documents and evidences. The appellate authority in the event of passing an order, with reference to the facts and the grounds raised, it would be convenient for the High Court to consider the further proceedings, if any in the light of the findings by the original authority as well as by the appellate authority. These aspects are vital in order to form a clear opinion, which would be of paramount importance to render justice - Thus, the importance of an appeal under a statute cannot be undermined by the High Court by dispensing with the appellate remedy. - HC
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