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 ...
An ex parte assessment was challenged on the ground that it was passed without a reply to the show cause notice. The HC noted that, in light of the earlier decision in Ms. Kandan Hardware Mart, the petitioner had no case on liability to pay late fee. As the petitioner consented to deposit 25% of the disputed tax and the entire late fee, and to file a reply with supporting documents, the Court accepted that course, treated the assessment order as an addendum to the show cause notice, and remitted the matter for fresh consideration on merits. If the deposits are not made within the time fixed, recovery may proceed in accordance with law.
An ex parte assessment was challenged on the ground that it was passed without a reply to the show cause notice. The HC noted that, in light of the earlier decision in Ms. Kandan Hardware Mart, the petitioner had no case on liability to pay late fee. As the petitioner consented to deposit 25% of the disputed tax and the entire late fee, and to file a reply with supporting documents, the Court accepted that course, treated the assessment order as an addendum to the show cause notice, and remitted the matter for fresh consideration on merits. If the deposits are not made within the time fixed, recovery may proceed in accordance with law.
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