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...
Validity of determination of tax under best judgment assessment - The petitioner challenged an ex-parte assessment order arguing that their statutory return in Form GSTR-3B for March 2023 was valid and should take precedence over the assessment order. They also contended that financial constraints prevented timely filing of the return, leading to a best judgment assessment. However, the petitioner failed to avail themselves of the statutory remedy of filing an appeal against the assessment within the prescribed period. The court, citing precedent, concluded that the writ petition was not maintainable due to the petitioner's failure to exhaust the statutory remedy of appeal. As a result, the court dismissed the petition.
Validity of determination of tax under best judgment assessment - The petitioner challenged an ex-parte assessment order arguing that their statutory return in Form GSTR-3B for March 2023 was valid and should take precedence over the assessment order. They also contended that financial constraints prevented timely filing of the return, leading to a best judgment assessment. However, the petitioner failed to avail themselves of the statutory remedy of filing an appeal against the assessment within the prescribed period. The court, citing precedent, concluded that the writ petition was not maintainable due to the petitioner's failure to exhaust the statutory remedy of appeal. As a result, the court dismissed the petition.
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