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 ...
The HC held that the challenge to the summary order is not barred by limitation. The levy of penalty exceeding the limits prescribed under Section 122(1) of the CGST Act is a matter for appeal and not for writ jurisdiction, especially given the allegations of fraudulent Input Tax Credit availment. The Court referenced prior rulings involving related entities, affirming that writ relief is inappropriate in such cases. The impugned order being appealable under Section 107 of the CGST Act, the petitioners were permitted to file appeals before the Appellate Authority. Appeals filed by 15th July 2025 with the requisite pre-deposit shall not be dismissed on limitation grounds. The petition was accordingly disposed of.
The HC held that the challenge to the summary order is not barred by limitation. The levy of penalty exceeding the limits prescribed under Section 122(1) of the CGST Act is a matter for appeal and not for writ jurisdiction, especially given the allegations of fraudulent Input Tax Credit availment. The Court referenced prior rulings involving related entities, affirming that writ relief is inappropriate in such cases. The impugned order being appealable under Section 107 of the CGST Act, the petitioners were permitted to file appeals before the Appellate Authority. Appeals filed by 15th July 2025 with the requisite pre-deposit shall not be dismissed on limitation grounds. The petition was accordingly disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
