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...
Attachment of Bank Account - Orders passed u/s 83(1) of the CGST Act - Period of limitation - The court acknowledges the statutory provision cited by the petitioner, confirming that orders under Section 83(1) of the CGST Act have a lifespan of one year and cease to operate thereafter. As the orders in question have expired, the court finds no basis for continuing the attachment. - While the respondents admit to issuing a fresh attachment order on 13.12.2023, the court does not delve into the validity of this specific order. Instead, it reserves the petitioner's right to challenge the fresh attachment order separately, leaving the question of its validity open for future adjudication.
Attachment of Bank Account - Orders passed u/s 83(1) of the CGST Act - Period of limitation - The court acknowledges the statutory provision cited by the petitioner, confirming that orders under Section 83(1) of the CGST Act have a lifespan of one year and cease to operate thereafter. As the orders in question have expired, the court finds no basis for continuing the attachment. - While the respondents admit to issuing a fresh attachment order on 13.12.2023, the court does not delve into the validity of this specific order. Instead, it reserves the petitioner's right to challenge the fresh attachment order separately, leaving the question of its validity open for future adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
