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...
Appeals under the advance ruling mechanism lie before the Appellate Authority only against an advance ruling pronounced under section 98(4) of the CGST Act. An order rejecting an advance ruling application under the first proviso to section 98(2) does not constitute such a ruling. Consequently, an appeal against rejection of the application is not maintainable under section 100(1), and was held inadmissible.
Appeals under the advance ruling mechanism lie before the Appellate Authority only against an advance ruling pronounced under section 98(4) of the CGST Act. An order rejecting an advance ruling application under the first proviso to section 98(2) does not constitute such a ruling. Consequently, an appeal against rejection of the application is not maintainable under section 100(1), and was held inadmissible.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
