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 ...
Eligibility for Input Tax Credit - Failure to report outward supply - The objection of the petitioner is that most of these items do not fall within the reverse charge mechanism - discrepancy between the petitioner's GSTR 1 and GSTR 3B - The petitioner contested taxation under reverse charge mechanisms, disputed input tax credit claims, and discrepancies in tax filings. The High Court found flaws in the tax authority's reasoning, particularly in assessing tax liabilities without proper examination and application of relevant laws. Consequently, the Court set aside the impugned order, subject to conditions such as partial payment of disputed taxes and providing further evidence.
Eligibility for Input Tax Credit - Failure to report outward supply - The objection of the petitioner is that most of these items do not fall within the reverse charge mechanism - discrepancy between the petitioner's GSTR 1 and GSTR 3B - The petitioner contested taxation under reverse charge mechanisms, disputed input tax credit claims, and discrepancies in tax filings. The High Court found flaws in the tax authority's reasoning, particularly in assessing tax liabilities without proper examination and application of relevant laws. Consequently, the Court set aside the impugned order, subject to conditions such as partial payment of disputed taxes and providing further evidence.
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