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 ...
Demand of GST - The High court noted that the return of documents raised a disputed question of fact, which could not be decided in the writ jurisdiction without further evidence. For the period from July 2017 to March 2018, the court granted the petitioner protection similar to that in a previous case. However, for the period from April 2018 to January 2023, the court dismissed the writ petition, citing the existence of a statutory alternative remedy of appeal. The court did not find grounds to entertain the writ petition for this period.
Demand of GST - The High court noted that the return of documents raised a disputed question of fact, which could not be decided in the writ jurisdiction without further evidence. For the period from July 2017 to March 2018, the court granted the petitioner protection similar to that in a previous case. However, for the period from April 2018 to January 2023, the court dismissed the writ petition, citing the existence of a statutory alternative remedy of appeal. The court did not find grounds to entertain the writ petition for this period.
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