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...
Recovery of CENVAT Credit erroneously refunded alongwith interest - penalty for ineligible availment of CENVAT Credit - The High Court emphasized that the refund and interest were paid to the petitioner based on these orders, and there was no basis for recovery. - The High Court noted that the Show Cause Notice erroneously mentioned the filing of an SLP, although it was yet to be filed. It held that the Revenue cannot unilaterally declare the refund as erroneous, especially after being unsuccessful in previous legal proceedings. - The High Court acknowledged the Revenue's right to approach the Supreme Court but emphasized that until the Revenue succeeds there or obtains interim orders, the refund cannot be deemed erroneous.
Recovery of CENVAT Credit erroneously refunded alongwith interest - penalty for ineligible availment of CENVAT Credit - The High Court emphasized that the refund and interest were paid to the petitioner based on these orders, and there was no basis for recovery. - The High Court noted that the Show Cause Notice erroneously mentioned the filing of an SLP, although it was yet to be filed. It held that the Revenue cannot unilaterally declare the refund as erroneous, especially after being unsuccessful in previous legal proceedings. - The High Court acknowledged the Revenue's right to approach the Supreme Court but emphasized that until the Revenue succeeds there or obtains interim orders, the refund cannot be deemed erroneous.
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