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...
A High Court refused to quash a prosecution for failure to pay admitted tax and interest liability, noting that the return had been filed but the amount remained unpaid within the stipulated or extended period and a later demand also stayed outstanding. It also observed that no effective challenge to the assessment had been pursued for years, and that a delayed appeal had not been admitted or the delay condoned. As the trial had already reached the final stage and the same grounds had been raised before the trial court, the Court held that the quash petition was belated and not maintainable. The criminal case was left to be decided on its own merits.
A High Court refused to quash a prosecution for failure to pay admitted tax and interest liability, noting that the return had been filed but the amount remained unpaid within the stipulated or extended period and a later demand also stayed outstanding. It also observed that no effective challenge to the assessment had been pursued for years, and that a delayed appeal had not been admitted or the delay condoned. As the trial had already reached the final stage and the same grounds had been raised before the trial court, the Court held that the quash petition was belated and not maintainable. The criminal case was left to be decided on its own merits.
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