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...
Time Limitation for filing refund claim - Impact of COVID-19 Pandemic - The High Court, considering the exceptional circumstances, interpreted the limitation period flexibly and referred to legislative provisions and notifications extending the period. Consequently, the court set aside the impugned order and remitted the case for reconsideration, directing the respondent to review the petitioner's refund claim in light of the extended limitation period, with a mandate for expeditious resolution.
Time Limitation for filing refund claim - Impact of COVID-19 Pandemic - The High Court, considering the exceptional circumstances, interpreted the limitation period flexibly and referred to legislative provisions and notifications extending the period. Consequently, the court set aside the impugned order and remitted the case for reconsideration, directing the respondent to review the petitioner's refund claim in light of the extended limitation period, with a mandate for expeditious resolution.
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