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 ...
Petitioner challenged the impugned order on grounds of violation of principles of natural justice, asserting unawareness of proceedings. Court observed petitioner's non-participation resulted from failure to monitor GST portal and respond to notices. To provide opportunity, impugned orders were set aside, matters remanded for reconsideration subject to condition that petitioner remits 10% of disputed tax demand for each relevant month within two weeks, and permitted to submit reply to show cause notice within same period. Petition disposed.
Petitioner challenged the impugned order on grounds of violation of principles of natural justice, asserting unawareness of proceedings. Court observed petitioner's non-participation resulted from failure to monitor GST portal and respond to notices. To provide opportunity, impugned orders were set aside, matters remanded for reconsideration subject to condition that petitioner remits 10% of disputed tax demand for each relevant month within two weeks, and permitted to submit reply to show cause notice within same period. Petition disposed.
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