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...
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Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
The High Court set aside the impugned order relating to assessment year 2017-18 concerning excess availment of Input Tax Credit vis-a-vis Input Tax Credit reported in the annual GSTR-9 return. The petitioner shall treat the impugned assessment order as a Show Cause Notice and submit objections within two weeks, along with relevant reconciliation statements and supporting documents. Subsequently, fresh orders will be passed by the respondent authority after considering the petitioner's submissions.
The High Court set aside the impugned order relating to assessment year 2017-18 concerning excess availment of Input Tax Credit vis-a-vis Input Tax Credit reported in the annual GSTR-9 return. The petitioner shall treat the impugned assessment order as a Show Cause Notice and submit objections within two weeks, along with relevant reconciliation statements and supporting documents. Subsequently, fresh orders will be passed by the respondent authority after considering the petitioner's submissions.
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