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 granted relief to the Petitioner seeking restoration of cancelled GST registration, noting petitioner has paid principal dues, interest and late fees and that analogous authorities favoured restoration where both revenue and taxable person benefit. The court declined to withhold relief merely because the revenue did not expressly consent, holding material facts align with precedents. The Respondents are directed to notify within 15 days of upload whether any further penalties or dues are payable; the Petitioner must remit any such demanded amounts within 15 days of receipt of that intimation. Petition disposed of on the stated terms.
The HC granted relief to the Petitioner seeking restoration of cancelled GST registration, noting petitioner has paid principal dues, interest and late fees and that analogous authorities favoured restoration where both revenue and taxable person benefit. The court declined to withhold relief merely because the revenue did not expressly consent, holding material facts align with precedents. The Respondents are directed to notify within 15 days of upload whether any further penalties or dues are payable; the Petitioner must remit any such demanded amounts within 15 days of receipt of that intimation. Petition disposed of on the stated terms.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
