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 ...
The High Court declined to entertain the writ petition under Article 226 because the challenge to the search authorization, stock discrepancy assessment, and penalty order involved disputed factual matters better examined under the GST statutory framework. Applying the rule that an aggrieved person should ordinarily pursue the remedy created by statute, the Court held that an effective appellate remedy was available and interference in writ jurisdiction was unwarranted. The petitioner was left to file an appeal and was granted liberty to raise all legal and factual grounds, including a request for condonation of delay for the period spent in prosecuting the writ petition.
The High Court declined to entertain the writ petition under Article 226 because the challenge to the search authorization, stock discrepancy assessment, and penalty order involved disputed factual matters better examined under the GST statutory framework. Applying the rule that an aggrieved person should ordinarily pursue the remedy created by statute, the Court held that an effective appellate remedy was available and interference in writ jurisdiction was unwarranted. The petitioner was left to file an appeal and was granted liberty to raise all legal and factual grounds, including a request for condonation of delay for the period spent in prosecuting the writ petition.
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