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...
Determination of Assessable Value – stock transfer - mere ‘Terminalling Charges’ shown in the stock-transferred invoices would not itself attract excise duty, unless it is shown that the same are also recovered from the customers - AT
Determination of Assessable Value – stock transfer - mere ‘Terminalling Charges’ shown in the stock-transferred invoices would not itself attract excise duty, unless it is shown that the same are also recovered from the customers - AT
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