Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
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Seeking activation of GSTIN and granting final certificate of registration to the Petitioners from 01.07.2017 - The case involved a dispute regarding the activation of the petitioner's GSTIN under the Goods and Services Tax (GST) regime. Technical glitches initially resulted in the linkage of the petitioner's GSTIN to the PAN of a partnership firm instead of the proprietor's PAN. As a consequence, the petitioner faced challenges in availing input tax credit for purchases made during the transition period. - The High Court found merit in the petitioner's argument, ruling that they were not responsible for the initial technical errors. The Court ordered the activation of the correct GSTIN with retroactive effect from July 1, 2017, allowing the petitioner to avail input tax credit for the relevant period.
Seeking activation of GSTIN and granting final certificate of registration to the Petitioners from 01.07.2017 - The case involved a dispute regarding the activation of the petitioner's GSTIN under the Goods and Services Tax (GST) regime. Technical glitches initially resulted in the linkage of the petitioner's GSTIN to the PAN of a partnership firm instead of the proprietor's PAN. As a consequence, the petitioner faced challenges in availing input tax credit for purchases made during the transition period. - The High Court found merit in the petitioner's argument, ruling that they were not responsible for the initial technical errors. The Court ordered the activation of the correct GSTIN with retroactive effect from July 1, 2017, allowing the petitioner to avail input tax credit for the relevant period.
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