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...
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The HC held that the petitioner's contract falls under category B, not category D, for GST purposes, as it pertains to works sanctioned post 01.07.2017 under PMGSY phases without GST accounted in the original sanction. The respondent authority failed to follow the prescribed procedure under category A, which is applicable to category B cases, including the reverse charge mechanism for GST on running bills paid from 01.07.2017. The Court directed the respondent to strictly adhere to the procedure outlined in the communication dated 06.06.2018 and to refund the 2% GST amount previously deducted from the petitioner. The respondent must complete these steps within three months from receipt of the certified order. The writ petition was allowed accordingly.
The HC held that the petitioner's contract falls under category B, not category D, for GST purposes, as it pertains to works sanctioned post 01.07.2017 under PMGSY phases without GST accounted in the original sanction. The respondent authority failed to follow the prescribed procedure under category A, which is applicable to category B cases, including the reverse charge mechanism for GST on running bills paid from 01.07.2017. The Court directed the respondent to strictly adhere to the procedure outlined in the communication dated 06.06.2018 and to refund the 2% GST amount previously deducted from the petitioner. The respondent must complete these steps within three months from receipt of the certified order. The writ petition was allowed accordingly.
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