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...
Judicial restraint applied where a writ petition sought mandamus to enforce statutory duties against alleged tax evasion based on disputed unaccounted cash transactions and supporting material. The Court held that the Single Judge was in declining to enter the merits and in refusing mandamus at that stage, because no illegality, irregularity, or jurisdictional error was shown in that approach. The writ jurisdiction was therefore not interfered with in appeal, and the writ appeal was dismissed as devoid of merit.
Judicial restraint applied where a writ petition sought mandamus to enforce statutory duties against alleged tax evasion based on disputed unaccounted cash transactions and supporting material. The Court held that the Single Judge was in declining to enter the merits and in refusing mandamus at that stage, because no illegality, irregularity, or jurisdictional error was shown in that approach. The writ jurisdiction was therefore not interfered with in appeal, and the writ appeal was dismissed as devoid of merit.
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