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...
Authorised representatives appearing before the GST Appellate Tribunal must wear their professional dress, if any, and otherwise comply with the prescribed black-coat dress code: men must appear in a close-collared or open-collared black coat with white shirt and black tie, and women in a black coat over a white sari or other white dress. During the summer season from 15 April to 31 August, the black coat may be dispensed with when appearing before a Bench of the Tribunal. The rule also clarifies that a regular employee of a party does not include a departmental officer appointed as an authorised representative, and strict compliance is required.
Authorised representatives appearing before the GST Appellate Tribunal must wear their professional dress, if any, and otherwise comply with the prescribed black-coat dress code: men must appear in a close-collared or open-collared black coat with white shirt and black tie, and women in a black coat over a white sari or other white dress. During the summer season from 15 April to 31 August, the black coat may be dispensed with when appearing before a Bench of the Tribunal. The rule also clarifies that a regular employee of a party does not include a departmental officer appointed as an authorised representative, and strict compliance is required.
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