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...
Validity of assessment order - Utilization of Input Tax Credit - Upon review, it was found that the appellant had indeed utilized IGST credit for the payment of SGST liabilities, resulting in the transfer of tax to the State of West Bengal. The Deputy Commissioner confirmed the transfer of the IGST credit amount to the Government of West Bengal. - Considering the findings, the High Court concluded that the assessment order challenged in the writ petition could not be sustained. Therefore, the appeal was allowed, and the writ petition was granted, setting aside the impugned assessment order.
Validity of assessment order - Utilization of Input Tax Credit - Upon review, it was found that the appellant had indeed utilized IGST credit for the payment of SGST liabilities, resulting in the transfer of tax to the State of West Bengal. The Deputy Commissioner confirmed the transfer of the IGST credit amount to the Government of West Bengal. - Considering the findings, the High Court concluded that the assessment order challenged in the writ petition could not be sustained. Therefore, the appeal was allowed, and the writ petition was granted, setting aside the impugned assessment order.
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