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 ...
Imposition of GST under the reverse charge mechanism on the mining lease amount paid by the petitioner to the Government (royalty) - The High Court directed the submission of objections/representations by petitioners challenging show cause notices within four weeks. Adjudication is to proceed, with orders being kept in abeyance until a decision by the Nine Judge Constitution Bench on the nature of royalty. Further, no recovery of GST on royalty shall be made until the Nine Judge Constitution Bench decides. Writ petitioners are granted liberty to redress grievances after the outcome of the Nine Judge Constitution Bench decision. Challenge to the notification and circular is open for the petitioners after the outcome of the case before the Nine Judge Constitution Bench.
Imposition of GST under the reverse charge mechanism on the mining lease amount paid by the petitioner to the Government (royalty) - The High Court directed the submission of objections/representations by petitioners challenging show cause notices within four weeks. Adjudication is to proceed, with orders being kept in abeyance until a decision by the Nine Judge Constitution Bench on the nature of royalty. Further, no recovery of GST on royalty shall be made until the Nine Judge Constitution Bench decides. Writ petitioners are granted liberty to redress grievances after the outcome of the Nine Judge Constitution Bench decision. Challenge to the notification and circular is open for the petitioners after the outcome of the case before the Nine Judge Constitution Bench.
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