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...
The HC dismissed the prayer for an interim stay and disposed of the petition by permitting the Petitioners to raise all permissible contentions before the Adjudicating Authority, including an application for deferment of the adjudication of the show-cause notice. The HC declined to adjudicate the allegation of delayed adjudication, directing that the Adjudicating Authority consider submissions and cited authorities relied upon by the Petitioners. The Petitioners are at liberty to seek deferment of proceedings in light of a related matter pending before the SC; no definitive determination was made on time-limitation grounds and the Adjudicating Authority shall proceed consistent with this direction.
The HC dismissed the prayer for an interim stay and disposed of the petition by permitting the Petitioners to raise all permissible contentions before the Adjudicating Authority, including an application for deferment of the adjudication of the show-cause notice. The HC declined to adjudicate the allegation of delayed adjudication, directing that the Adjudicating Authority consider submissions and cited authorities relied upon by the Petitioners. The Petitioners are at liberty to seek deferment of proceedings in light of a related matter pending before the SC; no definitive determination was made on time-limitation grounds and the Adjudicating Authority shall proceed consistent with this direction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
