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...
Rejection of appeal filled u/s 107 on the ground of delay - Cancellation of GST registration - The court noted that while the petitioner disputed the delay, the appellate authority determined it to be 73 days. The court acknowledged that the delay was beyond the condonable period. - The court considered the petitioner's ill health and medical condition as sufficient cause for the delay in filing the appeal. They found that the petitioner had provided evidence, including a doctor's certificate, to support their claim. - In the interest of justice and considering the appeal as a valuable statutory right, the court decided to condone the delay by imposing a cost of Rs. 20,000.
Rejection of appeal filled u/s 107 on the ground of delay - Cancellation of GST registration - The court noted that while the petitioner disputed the delay, the appellate authority determined it to be 73 days. The court acknowledged that the delay was beyond the condonable period. - The court considered the petitioner's ill health and medical condition as sufficient cause for the delay in filing the appeal. They found that the petitioner had provided evidence, including a doctor's certificate, to support their claim. - In the interest of justice and considering the appeal as a valuable statutory right, the court decided to condone the delay by imposing a cost of Rs. 20,000.
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