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...
Profiteering - Constitutional validity of Section 171 CGST Act and state GST Acts - The High Court views Section 171 as falling within the Parliament's law-making power under Article 246A, which empowers both the Parliament and state legislatures to enact laws on GST. This includes all ancillary, incidental, and necessary matters related to GST legislation. The Court also finds that Section 171 does not delegate any essential legislative function, as it sets out clear legislative policy and guidelines. - Moreover, the High Court points out that any ambiguity in the functioning of the National Anti-Profiteering Authority (NAA) established u/s 171, which may lead to inconsistent decisions, would not invalidate the section or the rules framed under it.
Profiteering - Constitutional validity of Section 171 CGST Act and state GST Acts - The High Court views Section 171 as falling within the Parliament's law-making power under Article 246A, which empowers both the Parliament and state legislatures to enact laws on GST. This includes all ancillary, incidental, and necessary matters related to GST legislation. The Court also finds that Section 171 does not delegate any essential legislative function, as it sets out clear legislative policy and guidelines. - Moreover, the High Court points out that any ambiguity in the functioning of the National Anti-Profiteering Authority (NAA) established u/s 171, which may lead to inconsistent decisions, would not invalidate the section or the rules framed under it.
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