Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Composite first appeals against separate decrees in consolidated suits are maintainable where common evidence was recorded, a common judgment delivered, certified copies of both decrees and requisite court fees were filed, and relief was sought against each decree. The proviso to Order XLI Rule 1 permits dispensation with an additional copy of the common judgment. Failure to file separate memoranda is a curable formal defect, not a substantive bar; it neither triggers res judicata nor defeats the right of appeal without an opportunity to cure. The contrary High Court order was set aside and second appeals restored for adjudication on merits.
Composite first appeals against separate decrees in consolidated suits are maintainable where common evidence was recorded, a common judgment delivered, certified copies of both decrees and requisite court fees were filed, and relief was sought against each decree. The proviso to Order XLI Rule 1 permits dispensation with an additional copy of the common judgment. Failure to file separate memoranda is a curable formal defect, not a substantive bar; it neither triggers res judicata nor defeats the right of appeal without an opportunity to cure. The contrary High Court order was set aside and second appeals restored for adjudication on merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
