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...
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The Andhra Pradesh High Court held that the petition's maintainability depends on the availability of a statutory alternative remedy of appeal. The court emphasized that the question of whether there was a transfer of business is a factual matter requiring evidence for a definite finding, suitable for determination by the appellate authority. The argument that the impugned order lacked jurisdiction was deemed unconvincing as the order did not inherently lack jurisdiction. The court declined to delve into the disputed factual question and dismissed the Writ Petition solely on the basis of the availability of a statutory alternative remedy.
The Andhra Pradesh High Court held that the petition's maintainability depends on the availability of a statutory alternative remedy of appeal. The court emphasized that the question of whether there was a transfer of business is a factual matter requiring evidence for a definite finding, suitable for determination by the appellate authority. The argument that the impugned order lacked jurisdiction was deemed unconvincing as the order did not inherently lack jurisdiction. The court declined to delve into the disputed factual question and dismissed the Writ Petition solely on the basis of the availability of a statutory alternative remedy.
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