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...
Petitioner challenged the provisional attachment of his bank account u/s 83 of the CGST Act by invoking the jurisdiction of the High Court under Article 226 of the Constitution. However, the Court found contradictions in the petitioner's statements regarding his permanent address and business location. Combined with the respondents' assertions of the petitioner being non-genuine, the Court concluded that the petitioner was committing fraud on both the Revenue and the Court. Consequently, the Court refused to exercise its discretionary jurisdiction and dismissed the petition.
Petitioner challenged the provisional attachment of his bank account u/s 83 of the CGST Act by invoking the jurisdiction of the High Court under Article 226 of the Constitution. However, the Court found contradictions in the petitioner's statements regarding his permanent address and business location. Combined with the respondents' assertions of the petitioner being non-genuine, the Court concluded that the petitioner was committing fraud on both the Revenue and the Court. Consequently, the Court refused to exercise its discretionary jurisdiction and dismissed the petition.
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