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 ...
Sealing of business premises during GST search proceedings was addressed through directions to de-seal the premises in the taxpayer's presence. Any further search must be conducted in accordance with the CGST Act and the CGST Rules, 2017. The writ petition was disposed of by consent without examination of the merits.
Sealing of business premises during GST search proceedings was addressed through directions to de-seal the premises in the taxpayer's presence. Any further search must be conducted in accordance with the CGST Act and the CGST Rules, 2017. The writ petition was disposed of by consent without examination of the merits.
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