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 ...
HC held that the respondent's action blocking the petitioner's Electronic Credit Ledger ITC was invalid and set aside; the petition allowed. The Court ruled that Rule 86A(1) U.P.G.S.T. Rules 2017 mandates that any "reasons to believe" for blocking ITC must be recorded in writing and must arise from material on record demonstrating a nexus to the belief. Although the exercise may be ex parte, the statutory requirement to record reasons in writing is mandatory; mere suspicion or change of opinion without material justification is insufficient to interrupt the ITC chain. Accordingly the e-mail blocking the petitioner's ITC was quashed.
HC held that the respondent's action blocking the petitioner's Electronic Credit Ledger ITC was invalid and set aside; the petition allowed. The Court ruled that Rule 86A(1) U.P.G.S.T. Rules 2017 mandates that any "reasons to believe" for blocking ITC must be recorded in writing and must arise from material on record demonstrating a nexus to the belief. Although the exercise may be ex parte, the statutory requirement to record reasons in writing is mandatory; mere suspicion or change of opinion without material justification is insufficient to interrupt the ITC chain. Accordingly the e-mail blocking the petitioner's ITC was quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
