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 HC granted ad-interim relief against notifications extending time limits for issuing Show Cause Notices under the CGST Act. The court found a strong prima facie case on two grounds: first, similar challenges to these notifications had already received interim relief in other petitions before the same court; second, the SCN in question should have been issued before May 31, 2024, as Section 73(2) requires issuance at least three months prior to the time limit specified in Section 73(10). The court questioned whether the notifications issued under Section 168A had proper GST Council recommendation. The matter was scheduled for further hearing on April 22, 2025.
The HC granted ad-interim relief against notifications extending time limits for issuing Show Cause Notices under the CGST Act. The court found a strong prima facie case on two grounds: first, similar challenges to these notifications had already received interim relief in other petitions before the same court; second, the SCN in question should have been issued before May 31, 2024, as Section 73(2) requires issuance at least three months prior to the time limit specified in Section 73(10). The court questioned whether the notifications issued under Section 168A had proper GST Council recommendation. The matter was scheduled for further hearing on April 22, 2025.
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