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...
SVLDRS - Benefit of the Amnesty Scheme opted - failure to make payment on account of technical glitch or not - Despite the appellant's assertion of technical glitches, an affidavit from the Assistant Director of GST and Central Excise indicated that there were no attempts by the appellant to make payments on the specified dates. - The High Court rejected the appellant's claim of technical glitches, emphasizing the appellant's awareness of the deadline and his failure to attempt payment within the extended period. It deemed the appellant ineligible for relief under the Amnesty Scheme.
SVLDRS - Benefit of the Amnesty Scheme opted - failure to make payment on account of technical glitch or not - Despite the appellant's assertion of technical glitches, an affidavit from the Assistant Director of GST and Central Excise indicated that there were no attempts by the appellant to make payments on the specified dates. - The High Court rejected the appellant's claim of technical glitches, emphasizing the appellant's awareness of the deadline and his failure to attempt payment within the extended period. It deemed the appellant ineligible for relief under the Amnesty Scheme.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
