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 dismissed the writ petition involving seizure of areca nuts consignment. The court clarified that the communication dated 6th May, 2025 was merely a response to the petitioner's earlier letter and not an adjudication order. The court directed GST Department to issue a Show Cause Notice in accordance with law and allowed the petitioner to seek provisional release of goods through the appropriate adjudicating authority. The petition was disposed of without granting immediate relief, leaving further procedural steps to administrative authorities.
HC dismissed the writ petition involving seizure of areca nuts consignment. The court clarified that the communication dated 6th May, 2025 was merely a response to the petitioner's earlier letter and not an adjudication order. The court directed GST Department to issue a Show Cause Notice in accordance with law and allowed the petitioner to seek provisional release of goods through the appropriate adjudicating authority. The petition was disposed of without granting immediate relief, leaving further procedural steps to administrative authorities.
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