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 petition challenges the inclusion of CGST amount in petitioner's turnover, contrary to CGST Act definition. Lack of proper personal hearing violates natural justice principles. HC holds statutory appeal remedy cannot be avoided despite 10% payment requirement. Appellate Authority can consider filed documents, assess subordinate officers' conduct. Assessing Officer's difficulty in verifying petitioner's claims due to lack of supporting documents. Court notes petitioner's submission of annual return but deems examination of supporting documents falls under Authority's jurisdiction. Petition dismissed, granting liberty to file appeal.
The petition challenges the inclusion of CGST amount in petitioner's turnover, contrary to CGST Act definition. Lack of proper personal hearing violates natural justice principles. HC holds statutory appeal remedy cannot be avoided despite 10% payment requirement. Appellate Authority can consider filed documents, assess subordinate officers' conduct. Assessing Officer's difficulty in verifying petitioner's claims due to lack of supporting documents. Court notes petitioner's submission of annual return but deems examination of supporting documents falls under Authority's jurisdiction. Petition dismissed, granting liberty to file appeal.
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