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 adjudged that the Petitioner procured Input Tax Credit from fraudulent suppliers and deliberately misrepresented the nature and status of his business to mislead the Court and evade departmental proceedings. The HC upheld cancellation of the Petitioner's GST registration effective 30 June 2025, found the petition unsustainable, and dismissed the petition. The Court imposed punitive costs of Rs. 5,00,000 on the Petitioner and observed that more severe proceedings could be initiated; however, further departmental action already initiated will proceed and the Court refrained from taking additional punitive measures pending those processes. The HC's order thus resolves the dispute against the Petitioner and preserves administrative remedies.
The HC adjudged that the Petitioner procured Input Tax Credit from fraudulent suppliers and deliberately misrepresented the nature and status of his business to mislead the Court and evade departmental proceedings. The HC upheld cancellation of the Petitioner's GST registration effective 30 June 2025, found the petition unsustainable, and dismissed the petition. The Court imposed punitive costs of Rs. 5,00,000 on the Petitioner and observed that more severe proceedings could be initiated; however, further departmental action already initiated will proceed and the Court refrained from taking additional punitive measures pending those processes. The HC's order thus resolves the dispute against the Petitioner and preserves administrative remedies.
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