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...
ICEGATE, ECCS and the ACES-GST portal, together with their databases and dependencies, are treated as protected systems, so access is limited to persons authorised in writing. The order requires exclusive personal control of user IDs, passwords and second factors; prohibits writing, storing or transmitting credentials insecurely; bans sharing of passwords and OTPs with anyone, including support staff or vendors; and requires immediate reporting of any request or suspected compromise. Passwords must be changed every ninety days and on disclosure risk, transfer or return from leave, while workstations must not remain logged in unattended. Breach may attract action under the Information Technology Act, BNS, Customs Act and service conduct rules.
ICEGATE, ECCS and the ACES-GST portal, together with their databases and dependencies, are treated as protected systems, so access is limited to persons authorised in writing. The order requires exclusive personal control of user IDs, passwords and second factors; prohibits writing, storing or transmitting credentials insecurely; bans sharing of passwords and OTPs with anyone, including support staff or vendors; and requires immediate reporting of any request or suspected compromise. Passwords must be changed every ninety days and on disclosure risk, transfer or return from leave, while workstations must not remain logged in unattended. Breach may attract action under the Information Technology Act, BNS, Customs Act and service conduct rules.
Note: It is a system-generated summary and is for quick reference only.