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...
Cancellation of GST registration of the Petitioner with retrospective effect - The High court underscores the need for the proper officer to justify retrospective cancellation based on objective criteria, rather than mechanical or subjective reasons. - Considering that the petitioner no longer wishes to continue business, the court modifies the order for cancellation, setting the effective date as 29.08.2019, aligning with the petitioner's application for cancellation.
Cancellation of GST registration of the Petitioner with retrospective effect - The High court underscores the need for the proper officer to justify retrospective cancellation based on objective criteria, rather than mechanical or subjective reasons. - Considering that the petitioner no longer wishes to continue business, the court modifies the order for cancellation, setting the effective date as 29.08.2019, aligning with the petitioner's application for cancellation.
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