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...
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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 jurisdiction in a case involving the issuance of two show cause notices to an individual for different entities. The petitioner argued that once a notice was issued to them individually, a separate notice could not be issued for their proprietorship concern by a different Commissionerate. The Court held that the jurisdiction of the Commissionerate where the proprietorship was situated was valid. The earlier notice to the individual did not affect the notice to the firm, and the Commissionerate had the authority to examine the actions of the firm. The petitioner was advised to respond to the show cause notice for the firm. The Court found no grounds to interfere, and the appeal was dismissed.
The High Court addressed the issue of jurisdiction in a case involving the issuance of two show cause notices to an individual for different entities. The petitioner argued that once a notice was issued to them individually, a separate notice could not be issued for their proprietorship concern by a different Commissionerate. The Court held that the jurisdiction of the Commissionerate where the proprietorship was situated was valid. The earlier notice to the individual did not affect the notice to the firm, and the Commissionerate had the authority to examine the actions of the firm. The petitioner was advised to respond to the show cause notice for the firm. The Court found no grounds to interfere, and the appeal was dismissed.
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