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...
HC invalidated goods seizure due to procedural non-compliance with GST Act. The court directed authorities to: (i) issue Section 129(3) notice within two days, (ii) ascertain tax documents within three days, (iii) provide notice and opportunity to petitioner, (iv) release petitioner's goods under Section 129(1), and (v) initiate Section 130 proceedings only after completing prescribed steps. The ruling emphasized strict adherence to legal procedures and mandated that tax authorities must follow proper protocols during goods confiscation, highlighting the need for systematic training and procedural sensitization among enforcement officers.
HC invalidated goods seizure due to procedural non-compliance with GST Act. The court directed authorities to: (i) issue Section 129(3) notice within two days, (ii) ascertain tax documents within three days, (iii) provide notice and opportunity to petitioner, (iv) release petitioner's goods under Section 129(1), and (v) initiate Section 130 proceedings only after completing prescribed steps. The ruling emphasized strict adherence to legal procedures and mandated that tax authorities must follow proper protocols during goods confiscation, highlighting the need for systematic training and procedural sensitization among enforcement officers.
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