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 considered the validity of reopening an assessment based on excess funds not being part of an "approved refund" and thus subject to taxation. The Court noted that the approval to hold the fund was withdrawn only from the date of the order, not before. The Tribunal found that the withdrawal of approval would only take effect from the date of the order, not earlier. Therefore, the notice issued for reopening the assessment was deemed invalid as the approval was still in effect at the time. The Tribunal rightly set aside the notice and subsequent reassessment order due to the lack of communication regarding the withdrawal of approval by the Commissioner.
The High Court considered the validity of reopening an assessment based on excess funds not being part of an "approved refund" and thus subject to taxation. The Court noted that the approval to hold the fund was withdrawn only from the date of the order, not before. The Tribunal found that the withdrawal of approval would only take effect from the date of the order, not earlier. Therefore, the notice issued for reopening the assessment was deemed invalid as the approval was still in effect at the time. The Tribunal rightly set aside the notice and subsequent reassessment order due to the lack of communication regarding the withdrawal of approval by the Commissioner.
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