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 addressed the issue of Transitional Input Tax Credit time limitation, ruling that availing credit beyond thirty days is inadmissible, leading to tax recovery with interest and penalty. The court discussed the maintainability of a writ petition u/s Article 226 of the Constitution despite alternative remedies. It held that when a writ petition raises a pure legal question without the need for factual investigation, the High Court can entertain it at its discretion. The court can review decisions of subordinate bodies for jurisdictional errors or violations of natural justice. Regarding time limitation, the court interpreted the General Clauses Act to calculate the thirty-day period u/s CGST Act, 2017, excluding the appointed day. Consequently, the court allowed the petition.
The High Court addressed the issue of Transitional Input Tax Credit time limitation, ruling that availing credit beyond thirty days is inadmissible, leading to tax recovery with interest and penalty. The court discussed the maintainability of a writ petition u/s Article 226 of the Constitution despite alternative remedies. It held that when a writ petition raises a pure legal question without the need for factual investigation, the High Court can entertain it at its discretion. The court can review decisions of subordinate bodies for jurisdictional errors or violations of natural justice. Regarding time limitation, the court interpreted the General Clauses Act to calculate the thirty-day period u/s CGST Act, 2017, excluding the appointed day. Consequently, the court allowed the petition.
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