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...
Cenvat Credit – The credit was taken on the basis of Central Excise invoices under which the motors and other parts were separately received whereas the tax invoices were referring to supply of complete pump sets - prima facie credit to be allowed - AT
Cenvat Credit – The credit was taken on the basis of Central Excise invoices under which the motors and other parts were separately received whereas the tax invoices were referring to supply of complete pump sets - prima facie credit to be allowed - AT
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