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...
The HC set aside the impugned order rejecting the petitioner's transitional credit and related demands arising from the failure to upload the Tran-3 Form during the initial GST transition period. The petitioner was entitled to file fresh Tran Forms within the prescribed window, which they duly did. The respondents' reliance on the circular to deny this opportunity was held to be incorrect, particularly as the adjudication on the Tran Forms had not concluded before the window closed. The credit sought was undisputedly available under the Excise Act, and the adjudication issue related solely to the filing of the Tran-3 Form, which did not fall under the relevant guidelines restricting such filings. Consequently, any demands raised on account of the rejected transition credit were quashed, and the petition was allowed.
The HC set aside the impugned order rejecting the petitioner's transitional credit and related demands arising from the failure to upload the Tran-3 Form during the initial GST transition period. The petitioner was entitled to file fresh Tran Forms within the prescribed window, which they duly did. The respondents' reliance on the circular to deny this opportunity was held to be incorrect, particularly as the adjudication on the Tran Forms had not concluded before the window closed. The credit sought was undisputedly available under the Excise Act, and the adjudication issue related solely to the filing of the Tran-3 Form, which did not fall under the relevant guidelines restricting such filings. Consequently, any demands raised on account of the rejected transition credit were quashed, and the petition was allowed.
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