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 held that the Tribunal erroneously remanded the matter for fresh assessment despite having recorded findings favorable to the revisionist and dismissing the revenue's appeal. The court found no justification for remand when all material relating to the transaction was available. The impugned order was set aside, and the matter was remanded to the Tribunal to decide the case by passing a reasoned order after hearing all stakeholders, effectively allowing the revision petition with directions for a comprehensive appellate review.
HC held that the Tribunal erroneously remanded the matter for fresh assessment despite having recorded findings favorable to the revisionist and dismissing the revenue's appeal. The court found no justification for remand when all material relating to the transaction was available. The impugned order was set aside, and the matter was remanded to the Tribunal to decide the case by passing a reasoned order after hearing all stakeholders, effectively allowing the revision petition with directions for a comprehensive appellate review.
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