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 ...
Approved insolvency resolution plan waivers of indirect-tax liabilities did not extend to GST liabilities arising after 1 April 2022. The cited Supreme Court precedent on the binding effect of resolution plans was inapplicable on the stated facts, while a High Court ruling was identified as clarifying the position. The challenge based on the resolution plan was not accepted; the taxpayer could pursue the statutory appeal on meeting the prescribed pre-deposit requirement.
Approved insolvency resolution plan waivers of indirect-tax liabilities did not extend to GST liabilities arising after 1 April 2022. The cited Supreme Court precedent on the binding effect of resolution plans was inapplicable on the stated facts, while a High Court ruling was identified as clarifying the position. The challenge based on the resolution plan was not accepted; the taxpayer could pursue the statutory appeal on meeting the prescribed pre-deposit requirement.
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