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...
Imposition of GST on vouchers - The petitioner, involved in managing corporate reward programs, contested an assessment order imposing GST on vouchers they dealt with. They argued that they were intermediaries, not suppliers, relying on relevant provisions of the CGST Act and previous court rulings. However, the High Court found the assessing officer's order lacking in reasoning for rejecting the petitioner's arguments. Consequently, the court set aside the order pertaining to GST on vouchers and remanded the issue for reconsideration.
Imposition of GST on vouchers - The petitioner, involved in managing corporate reward programs, contested an assessment order imposing GST on vouchers they dealt with. They argued that they were intermediaries, not suppliers, relying on relevant provisions of the CGST Act and previous court rulings. However, the High Court found the assessing officer's order lacking in reasoning for rejecting the petitioner's arguments. Consequently, the court set aside the order pertaining to GST on vouchers and remanded the issue for reconsideration.
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