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 High Court reviewed a case involving a violation of natural justice principles by a Commercial Taxes Officer. The initial order lacked verification of sales transactions and failed to provide a fair hearing to the assessee. Referring to a Supreme Court case, the Court emphasized the importance of cross-examination for credibility. The Assessing Authority did not verify the correctness of the petitioner's response, leading to an unsustainable conclusion. The Tax Board erred in not considering the legal infirmity of the Assessing Authority's decision. The Tax Board's interpretation of an abbreviation without supporting evidence was deemed unacceptable. The imposition of tax and penalty was based on flawed assumptions, leading to the Court setting aside the Tax Board's decision and affirming the Appellate Authority's order.
The High Court reviewed a case involving a violation of natural justice principles by a Commercial Taxes Officer. The initial order lacked verification of sales transactions and failed to provide a fair hearing to the assessee. Referring to a Supreme Court case, the Court emphasized the importance of cross-examination for credibility. The Assessing Authority did not verify the correctness of the petitioner's response, leading to an unsustainable conclusion. The Tax Board erred in not considering the legal infirmity of the Assessing Authority's decision. The Tax Board's interpretation of an abbreviation without supporting evidence was deemed unacceptable. The imposition of tax and penalty was based on flawed assumptions, leading to the Court setting aside the Tax Board's decision and affirming the Appellate Authority's order.
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