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...
Non-compliance with the pre-deposit requirement under section 107(6) was treated as a curable procedural defect where the taxpayer had deposited the amount in the electronic cash ledger and shown an intention to comply. The High Court held that the appeal was dismissed solely for alleged non-compliance, not on merits, and that natural justice required the Appellate Authority to point out the defect and allow reasonable time to cure it before rejecting the appeal. The order was quashed and the matter remanded for consideration on merits after the pre-deposit issue is rectified.
Non-compliance with the pre-deposit requirement under section 107(6) was treated as a curable procedural defect where the taxpayer had deposited the amount in the electronic cash ledger and shown an intention to comply. The High Court held that the appeal was dismissed solely for alleged non-compliance, not on merits, and that natural justice required the Appellate Authority to point out the defect and allow reasonable time to cure it before rejecting the appeal. The order was quashed and the matter remanded for consideration on merits after the pre-deposit issue is rectified.
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