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 invalidated the tax order under BGST Act, 2017 and IGST Act, 2017 regarding input tax credit claims. The court found the assessing authority failed to properly evaluate evidence concerning invoices from non-existent suppliers. Specifically, the impugned order was deemed unsustainable due to lack of comprehensive material review, indicating procedural irregularities in the tax credit assessment process. The court concluded that the order could not be maintained as it was passed without thorough examination of available documentary evidence, effectively setting aside the original administrative determination.
HC invalidated the tax order under BGST Act, 2017 and IGST Act, 2017 regarding input tax credit claims. The court found the assessing authority failed to properly evaluate evidence concerning invoices from non-existent suppliers. Specifically, the impugned order was deemed unsustainable due to lack of comprehensive material review, indicating procedural irregularities in the tax credit assessment process. The court concluded that the order could not be maintained as it was passed without thorough examination of available documentary evidence, effectively setting aside the original administrative determination.
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