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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
The High Court considered a petition seeking condonation of a 34-day delay in filing an appeal to release an amount in lien and de-freeze the petitioner's bank account. The petitioner cited health issues as the reason for the delay. The court noted the lack of details in the application for condonation. The petitioner, a small-time dealer under the TNGST Act, may dispute an assessment by the second respondent. The court allowed the appeal to be entertained if the petitioner deposits 25% of the disputed tax within 30 days. The appeal will be decided on its merits without reference to the limitation period. The petition was disposed of accordingly.
The High Court considered a petition seeking condonation of a 34-day delay in filing an appeal to release an amount in lien and de-freeze the petitioner's bank account. The petitioner cited health issues as the reason for the delay. The court noted the lack of details in the application for condonation. The petitioner, a small-time dealer under the TNGST Act, may dispute an assessment by the second respondent. The court allowed the appeal to be entertained if the petitioner deposits 25% of the disputed tax within 30 days. The appeal will be decided on its merits without reference to the limitation period. The petition was disposed of accordingly.
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