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...
HC directed removal of a filing lacuna in the online portal and ordered acceptance of the anonymized petitioner's statutory appeal under s.107 UPGST, holding that procedural mechanisms must not preclude access to the appellate forum. The court mandated GSTN to modify its software to permit online filing where digital records show a 'Nil' disputed liability, while allowing registration of such appeals with a note that maintainability is for the Appellate Authority to decide. As interim relief, the petitioner was permitted to file the appeal physically within two weeks; the Appeal Authority must register, entertain and decide the appeal on merits expeditiously, without objections as to limitation or mode of filing. Petition disposed.
HC directed removal of a filing lacuna in the online portal and ordered acceptance of the anonymized petitioner's statutory appeal under s.107 UPGST, holding that procedural mechanisms must not preclude access to the appellate forum. The court mandated GSTN to modify its software to permit online filing where digital records show a 'Nil' disputed liability, while allowing registration of such appeals with a note that maintainability is for the Appellate Authority to decide. As interim relief, the petitioner was permitted to file the appeal physically within two weeks; the Appeal Authority must register, entertain and decide the appeal on merits expeditiously, without objections as to limitation or mode of filing. Petition disposed.
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