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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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The HC dismissed the petition regarding refund of excess GST collected by a promoter and deposited with the respondents. The Court determined that petitioners had prematurely approached judicial remedy without first pursuing legal actions against the promoter to obtain necessary documentation for processing their refund claim. The Court noted that such documentation was required to properly sanction any refund under applicable GST Act provisions and Rules. The petition was dismissed without costs, with the Court declining to intervene at this procedural stage where administrative remedies had not been exhausted.
The HC dismissed the petition regarding refund of excess GST collected by a promoter and deposited with the respondents. The Court determined that petitioners had prematurely approached judicial remedy without first pursuing legal actions against the promoter to obtain necessary documentation for processing their refund claim. The Court noted that such documentation was required to properly sanction any refund under applicable GST Act provisions and Rules. The petition was dismissed without costs, with the Court declining to intervene at this procedural stage where administrative remedies had not been exhausted.
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