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...
Transitional credit of input tax available under VAT Act sought. State contended refund application pursuant to Annexure-P/15 required. Court held refund of Rs. 5,38,20,214/- sanctioned payable to petitioner unrelated to input tax sought for transitional credit in GST period. Rs. 32,29,195/- withheld due to additional demand, would have been forfeited if input tax claim disallowed. Input tax claim allowed, withholding of refund amounts to that extent to be disbursed as per Section 54(12) of CGST Act. No refund application required since major refund portion under Annexure-P/15 already refunded. Refund with applicable interest to be made within one month. Writ petition disposed of.
Transitional credit of input tax available under VAT Act sought. State contended refund application pursuant to Annexure-P/15 required. Court held refund of Rs. 5,38,20,214/- sanctioned payable to petitioner unrelated to input tax sought for transitional credit in GST period. Rs. 32,29,195/- withheld due to additional demand, would have been forfeited if input tax claim disallowed. Input tax claim allowed, withholding of refund amounts to that extent to be disbursed as per Section 54(12) of CGST Act. No refund application required since major refund portion under Annexure-P/15 already refunded. Refund with applicable interest to be made within one month. Writ petition disposed of.
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