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 ...
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HC ruled that TNHB cannot claim additional GST from petitioners after advertising and executing agreements with an inclusive price. The court held that TNHB, being in a dominant drafting position, cannot retroactively demand extra payment. Petitioners who paid the full advertised price are entitled to sale deeds without further GST charges. Those who paid an additional 5% will receive a refund. TNHB must reconcile its tax obligations internally without involving purchasers, and execute sale deeds at the originally quoted inclusive price. The petition was allowed, protecting purchasers from supplementary financial demands post-agreement.
HC ruled that TNHB cannot claim additional GST from petitioners after advertising and executing agreements with an inclusive price. The court held that TNHB, being in a dominant drafting position, cannot retroactively demand extra payment. Petitioners who paid the full advertised price are entitled to sale deeds without further GST charges. Those who paid an additional 5% will receive a refund. TNHB must reconcile its tax obligations internally without involving purchasers, and execute sale deeds at the originally quoted inclusive price. The petition was allowed, protecting purchasers from supplementary financial demands post-agreement.
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