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 dismissed the writ petition but provided significant procedural relief. The court found the petitioners could not establish ownership of goods under Section 129(1)(a) of WBGST & CGST Act. However, the court granted the petitioners a 4-week window to file an appeal, which must be heard on merits within 16 weeks. The appellate authority must provide an opportunity for the petitioners to establish ownership, ensure fair cross-examination of key witnesses, and allow manual appeal filing with respondents' assistance. The decision preserves the petitioners' right to challenge the original order while maintaining procedural fairness.
HC dismissed the writ petition but provided significant procedural relief. The court found the petitioners could not establish ownership of goods under Section 129(1)(a) of WBGST & CGST Act. However, the court granted the petitioners a 4-week window to file an appeal, which must be heard on merits within 16 weeks. The appellate authority must provide an opportunity for the petitioners to establish ownership, ensure fair cross-examination of key witnesses, and allow manual appeal filing with respondents' assistance. The decision preserves the petitioners' right to challenge the original order while maintaining procedural fairness.
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