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...
HC entertained the writ petition challenging an ex parte adjudication order passed under DRC-07 and the vires of Notifications No.56/2023-CT and 25/2023 FD 20 CSL 2023 under the CGST/KGST Act, 2017. Observing that the validity of the impugned notifications is sub judice before the Apex Court in Special Leave to Appeal (C) No.4240/2025 and that such decision will materially affect the impugned proceedings, HC set aside the ex parte adjudication order. HC remitted the matter to the 1st respondent for de novo adjudication strictly in accordance with law, to be undertaken only after disposal of the aforesaid SLP by the Apex Court, and after affording due opportunity of hearing to the petitioner. The writ petition was accordingly allowed by way of remand.
HC entertained the writ petition challenging an ex parte adjudication order passed under DRC-07 and the vires of Notifications No.56/2023-CT and 25/2023 FD 20 CSL 2023 under the CGST/KGST Act, 2017. Observing that the validity of the impugned notifications is sub judice before the Apex Court in Special Leave to Appeal (C) No.4240/2025 and that such decision will materially affect the impugned proceedings, HC set aside the ex parte adjudication order. HC remitted the matter to the 1st respondent for de novo adjudication strictly in accordance with law, to be undertaken only after disposal of the aforesaid SLP by the Apex Court, and after affording due opportunity of hearing to the petitioner. The writ petition was accordingly allowed by way of remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4790
Join Channel
TaxTMI 
