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 summons issued u/s 70 - Proper officer - The High court examined Section 6(2)(b) of the CGST Act and determined that its scope differed from that of Section 70. While Section 6(2)(b) deals with the initiation of proceedings on a subject matter, Section 70 empowers the issuance of summons for inquiry purposes. The court held that the two provisions should not be conflated, and the power to issue summons under Section 70 was not barred by Section 6(2)(b). Consequently, the court dismissed the petitioner's writ petition, ruling it to be devoid of merit.
Validity of summons issued u/s 70 - Proper officer - The High court examined Section 6(2)(b) of the CGST Act and determined that its scope differed from that of Section 70. While Section 6(2)(b) deals with the initiation of proceedings on a subject matter, Section 70 empowers the issuance of summons for inquiry purposes. The court held that the two provisions should not be conflated, and the power to issue summons under Section 70 was not barred by Section 6(2)(b). Consequently, the court dismissed the petitioner's writ petition, ruling it to be devoid of merit.
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