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 ...
Refusal to permit the petitioner to file ‘F’ forms - interstate transfer to branch unit at Karnataka - While the proviso to Rule 12(7) of the CST Rules gives opportunity to the dealer to make belated submission of declaration/certificate when sufficient cause is shown, the said proviso cannot be permitted to be abused by an indolent and indifferent dealer, who at a belated stage approaches the authorities without proper cause for submission of the declarations/certificates and seeks to reopen a concluded assessment proceedings on such score - HC
Refusal to permit the petitioner to file ‘F’ forms - interstate transfer to branch unit at Karnataka - While the proviso to Rule 12(7) of the CST Rules gives opportunity to the dealer to make belated submission of declaration/certificate when sufficient cause is shown, the said proviso cannot be permitted to be abused by an indolent and indifferent dealer, who at a belated stage approaches the authorities without proper cause for submission of the declarations/certificates and seeks to reopen a concluded assessment proceedings on such score - HC
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