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...
Declination to accept the recommendation made by the Chief Commissioner of Persons with Disabilities by his order dated 06.04.2023 - seeking direction to the respondents to grant GST Concession Certificate to the petitioner so that petitioner can avail concessional rate of GST - The petitioner's contention that their application should be considered under the 2018 policy, as it was submitted before the amendment to the policy in 2019. - The High Cdourt observed that there were no restrictions regarding the length of the vehicle or the date of purchase under the 2018 policy. - The court found that the petitioner's application should have been considered under the 2018 policy, and the subsequent amendment to the policy did not affect the validity of their application.
Declination to accept the recommendation made by the Chief Commissioner of Persons with Disabilities by his order dated 06.04.2023 - seeking direction to the respondents to grant GST Concession Certificate to the petitioner so that petitioner can avail concessional rate of GST - The petitioner's contention that their application should be considered under the 2018 policy, as it was submitted before the amendment to the policy in 2019. - The High Cdourt observed that there were no restrictions regarding the length of the vehicle or the date of purchase under the 2018 policy. - The court found that the petitioner's application should have been considered under the 2018 policy, and the subsequent amendment to the policy did not affect the validity of their application.
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