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...
In the case before Patna High Court, the issue was the condonation of delay in filing an appeal under sections 73 and 74 of the BGST Act. The court held that appeals under these sections must be filed by a specified date. However, it was noted that appeals pending before the authority could still be considered properly filed, even if there was a delay. The court ordered the appeal to be restored to the authority's files, subject to certain conditions being met by the petitioner. The impugned order was set aside, with the petitioner required to fulfill the conditions by a specified deadline for the appeal to be considered on its merits. The petition was disposed of accordingly.
In the case before Patna High Court, the issue was the condonation of delay in filing an appeal under sections 73 and 74 of the BGST Act. The court held that appeals under these sections must be filed by a specified date. However, it was noted that appeals pending before the authority could still be considered properly filed, even if there was a delay. The court ordered the appeal to be restored to the authority's files, subject to certain conditions being met by the petitioner. The impugned order was set aside, with the petitioner required to fulfill the conditions by a specified deadline for the appeal to be considered on its merits. The petition was disposed of accordingly.
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