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 issues writ of certiorari quashing the adjudication order of respondent authorities and allows the petition. The court held that non-claim of ITC in 2018-19 and its subsequent claim in 2019-20 (including RCM amounts) could be reconciled from records already in the possession of the Revenue, and such reconciliation did not hinge on the petitioner's response to the show-cause notice. Consequently, the impugned adjudication lacked basis and was set aside. The adjudicatory order of respondent No.2 is quashed and the petition is allowed.
HC issues writ of certiorari quashing the adjudication order of respondent authorities and allows the petition. The court held that non-claim of ITC in 2018-19 and its subsequent claim in 2019-20 (including RCM amounts) could be reconciled from records already in the possession of the Revenue, and such reconciliation did not hinge on the petitioner's response to the show-cause notice. Consequently, the impugned adjudication lacked basis and was set aside. The adjudicatory order of respondent No.2 is quashed and the petition is allowed.
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