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...
Whether the Respondent Assessee is entitled to refund claim of the excess duty paid on the discounts which were given to M/s. L & T, but which were not reflected in the invoice - refund allowed - AT
Whether the Respondent Assessee is entitled to refund claim of the excess duty paid on the discounts which were given to M/s. L & T, but which were not reflected in the invoice - refund allowed - AT
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