Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
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Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
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The Supreme Court dismissed the appeal filed by the Revenue seeking condonation of a 220-day delay in filing the special leave petition. The Court found the reasons assigned for the delay unsatisfactory and insufficient to be condoned. Consequently, the special leave petition was dismissed on the ground of delay. However, the Court left open the question of law regarding the accrual of interest on securities, whether computed on an accrual basis or on the due date as per the terms and conditions of the security, to be agitated in any other appropriate case.
The Supreme Court dismissed the appeal filed by the Revenue seeking condonation of a 220-day delay in filing the special leave petition. The Court found the reasons assigned for the delay unsatisfactory and insufficient to be condoned. Consequently, the special leave petition was dismissed on the ground of delay. However, the Court left open the question of law regarding the accrual of interest on securities, whether computed on an accrual basis or on the due date as per the terms and conditions of the security, to be agitated in any other appropriate case.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
