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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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The HC held that the prolonged non-disposal of statutory appeals filed in 2021, 2022, and 2023 under Section 107 of the CGST Act, 2017, and consequential delay in refund, was contrary to the statutory mandate requiring disposal within one year. Observing that such undue delay and blocking of refunds adversely affects business, the HC directed the Appellate Authority to adjudicate all pending appeals filed by the petitioner on or before 10 January 2026, by passing reasoned orders in accordance with law. The HC further directed that, if any refund is ultimately found due to the petitioner, the same shall be released along with statutory interest for the entire period of delay. The writ petition was accordingly disposed of.
The HC held that the prolonged non-disposal of statutory appeals filed in 2021, 2022, and 2023 under Section 107 of the CGST Act, 2017, and consequential delay in refund, was contrary to the statutory mandate requiring disposal within one year. Observing that such undue delay and blocking of refunds adversely affects business, the HC directed the Appellate Authority to adjudicate all pending appeals filed by the petitioner on or before 10 January 2026, by passing reasoned orders in accordance with law. The HC further directed that, if any refund is ultimately found due to the petitioner, the same shall be released along with statutory interest for the entire period of delay. The writ petition was accordingly disposed of.
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