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...
The High Court addressed a case involving a violation of natural justice principles due to the petitioner not having a fair opportunity to contest a tax demand. The court noted that the petitioner's GST registration was canceled without sufficient opportunity to address discrepancies in returns. The court set aside the order canceling the registration and remanded the matter for reconsideration. The petitioner was directed to remit 10% of the disputed tax demand within three weeks for further proceedings. The petition was disposed of by way of remand for a fair opportunity to contest the tax demand on merits.
The High Court addressed a case involving a violation of natural justice principles due to the petitioner not having a fair opportunity to contest a tax demand. The court noted that the petitioner's GST registration was canceled without sufficient opportunity to address discrepancies in returns. The court set aside the order canceling the registration and remanded the matter for reconsideration. The petitioner was directed to remit 10% of the disputed tax demand within three weeks for further proceedings. The petition was disposed of by way of remand for a fair opportunity to contest the tax demand on merits.
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