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...
Maintainability of appeal - appeal rejected on the ground of limitation keeping in view the fact that the appeals were filed electronically on 27.05.2022 but manually on 10.06.2022 - Rule 108(3) of the CGST Rules, 2017 - Considering the precedents and the modification of the filing procedure under Rule 108(3), the High court concluded that dismissing the appeal on technical grounds was unjustifiable.
Maintainability of appeal - appeal rejected on the ground of limitation keeping in view the fact that the appeals were filed electronically on 27.05.2022 but manually on 10.06.2022 - Rule 108(3) of the CGST Rules, 2017 - Considering the precedents and the modification of the filing procedure under Rule 108(3), the High court concluded that dismissing the appeal on technical grounds was unjustifiable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
