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...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Rectification of mistake - period of limitation - To give appeal effect of orders passed by the ITAT and issue a refund. - The High Court referred to the interpretation of the term "received" and its implications, emphasizing that the limitation period should commence when the Department becomes aware of the order, not necessarily when the certified copy is physically received. - In light of the principles established in previous cases, including CIT v. Odeon Builders P. Ltd. and Lakhpatrai Agarwal v. CIT, the Court held that the Department's failure to comply with the ITAT's order within the stipulated time was unjustified.
Rectification of mistake - period of limitation - To give appeal effect of orders passed by the ITAT and issue a refund. - The High Court referred to the interpretation of the term "received" and its implications, emphasizing that the limitation period should commence when the Department becomes aware of the order, not necessarily when the certified copy is physically received. - In light of the principles established in previous cases, including CIT v. Odeon Builders P. Ltd. and Lakhpatrai Agarwal v. CIT, the Court held that the Department's failure to comply with the ITAT's order within the stipulated time was unjustified.
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