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...
Validity of assessment order - imposition of tax, interest and penalty - difference in turnover as between Form GSTR-2B and GSTR-3B - The court found the petitioner's explanations unconvincing but acknowledged the lack of opportunity for a small business to respond. Consequently, the order was quashed, and the matter remanded for re-consideration, limiting the petitioner's response to proceedings before the assessing officer. The court directed the re-assessment to be completed within two months. - HC
Validity of assessment order - imposition of tax, interest and penalty - difference in turnover as between Form GSTR-2B and GSTR-3B - The court found the petitioner's explanations unconvincing but acknowledged the lack of opportunity for a small business to respond. Consequently, the order was quashed, and the matter remanded for re-consideration, limiting the petitioner's response to proceedings before the assessing officer. The court directed the re-assessment to be completed within two months. - HC
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