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...
Page of 4794
Press 'Enter' after typing page number.
621 to 640 of 95875 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
HC dismissed the writ by permitting the Petitioner, who had already paid the penalty levied under s.74(9) of the respective GST enactments, to challenge the impugned order dated 26.01.2025 before the Appellate Authority under s.107 within thirty days from receipt of this judgment. The Appellate Authority is directed to admit and decide the appeal on merits after hearing the Petitioner, explicitly without raising the bar of limitation by virtue of prior payment. No estoppel arises from payment to preclude appellate adjudication. The writ is disposed of, subject to the foregoing liberty to pursue statutory appeal.
HC dismissed the writ by permitting the Petitioner, who had already paid the penalty levied under s.74(9) of the respective GST enactments, to challenge the impugned order dated 26.01.2025 before the Appellate Authority under s.107 within thirty days from receipt of this judgment. The Appellate Authority is directed to admit and decide the appeal on merits after hearing the Petitioner, explicitly without raising the bar of limitation by virtue of prior payment. No estoppel arises from payment to preclude appellate adjudication. The writ is disposed of, subject to the foregoing liberty to pursue statutory appeal.
Note: It is a system-generated summary and is for quick reference only.