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...
Delay in payment of service tax - it was the appellant’s claim that the contractor had paid the tax and therefore as a subcontractor he was not liable to pay and even in respect of that amount, the appellant had paid the tax without contesting the same - penalty waived - AT
Delay in payment of service tax - it was the appellant’s claim that the contractor had paid the tax and therefore as a subcontractor he was not liable to pay and even in respect of that amount, the appellant had paid the tax without contesting the same - penalty waived - AT
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