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...
The HC dismissed the writ petitions challenging the show cause notice on GST classification, holding them non-maintainable in view of the efficacious alternative statutory remedy. It was held that the proper Adjudicating Authority had issued the notice, and the case did not disclose either lack of jurisdiction or violation of natural justice to justify writ interference at the notice stage. The Petitioners were directed to submit their replies, raise all permissible legal and factual defences, and produce all relevant material before the Adjudicating Authority, which is best suited to undertake the necessary factual inquiry and determine the correct classification. Consequently, the HC declined to bypass the appellate hierarchy and refused to quash the show cause notice, dismissing the petitions.
The HC dismissed the writ petitions challenging the show cause notice on GST classification, holding them non-maintainable in view of the efficacious alternative statutory remedy. It was held that the proper Adjudicating Authority had issued the notice, and the case did not disclose either lack of jurisdiction or violation of natural justice to justify writ interference at the notice stage. The Petitioners were directed to submit their replies, raise all permissible legal and factual defences, and produce all relevant material before the Adjudicating Authority, which is best suited to undertake the necessary factual inquiry and determine the correct classification. Consequently, the HC declined to bypass the appellate hierarchy and refused to quash the show cause notice, dismissing the petitions.
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