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 ...
Garnishee recovery action carrying serious civil consequences requires prior adjudication where the taxpayer has raised disputed tax particulars and submitted replies. The material states that recovery should not proceed without considering those replies, providing a personal hearing, and issuing a reasoned order consistent with principles of natural justice. The recovery notice was kept in abeyance pending adjudication, with the authority required to hear the taxpayer and decide the matter within the stipulated period. All substantive merits remained open for determination.
Garnishee recovery action carrying serious civil consequences requires prior adjudication where the taxpayer has raised disputed tax particulars and submitted replies. The material states that recovery should not proceed without considering those replies, providing a personal hearing, and issuing a reasoned order consistent with principles of natural justice. The recovery notice was kept in abeyance pending adjudication, with the authority required to hear the taxpayer and decide the matter within the stipulated period. All substantive merits remained open for determination.
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