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...
HC dismissed the writ petition challenging attachment of the petitioner's bank account by DGGI, holding that the plea of violation of principles of natural justice was untenable. The HC observed that the petitioner had deliberately concealed material facts, including the ongoing DGGI investigation and details of fraudulently availed ITC, despite having full knowledge thereof, thereby disentitling it to discretionary relief under Article 226. The Court noted that the proper statutory remedy was available under Rule 159(5) of the CGST Act, permitting objections to the freezing order before the Department. Consequently, the writ petition was dismissed with costs of Rs. 1,00,000/-, to be deposited within two weeks with the HC Staff Welfare Fund.
HC dismissed the writ petition challenging attachment of the petitioner's bank account by DGGI, holding that the plea of violation of principles of natural justice was untenable. The HC observed that the petitioner had deliberately concealed material facts, including the ongoing DGGI investigation and details of fraudulently availed ITC, despite having full knowledge thereof, thereby disentitling it to discretionary relief under Article 226. The Court noted that the proper statutory remedy was available under Rule 159(5) of the CGST Act, permitting objections to the freezing order before the Department. Consequently, the writ petition was dismissed with costs of Rs. 1,00,000/-, to be deposited within two weeks with the HC Staff Welfare Fund.
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