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...
HC declined to intervene in challenge against ITC blocking u/r 86A(1) of Kerala GST Rules and show cause notice u/s 74 of CGST/KSGST Act. Court determined allegations of fraudulent transactions using fake invoices and supply without actual movement of goods involved disputed factual matters unsuitable for writ jurisdiction under Article 226. Petitioner directed to pursue statutory remedies before designated authorities. The existence of specific allegations regarding fraudulent conduct and fake invoices placed the matter outside scope of constitutional writ jurisdiction, necessitating resolution through prescribed administrative channels.
HC declined to intervene in challenge against ITC blocking u/r 86A(1) of Kerala GST Rules and show cause notice u/s 74 of CGST/KSGST Act. Court determined allegations of fraudulent transactions using fake invoices and supply without actual movement of goods involved disputed factual matters unsuitable for writ jurisdiction under Article 226. Petitioner directed to pursue statutory remedies before designated authorities. The existence of specific allegations regarding fraudulent conduct and fake invoices placed the matter outside scope of constitutional writ jurisdiction, necessitating resolution through prescribed administrative channels.
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