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...
Levy of penalty u/s 78 - suppression of facts - the appellant has not sought the benefit of section 80 of the Finance Act, 1994 in this appeal. - payment of service tax prior to issue of show-cause notice is no ground to oppose the section 78 penalty - AT
Levy of penalty u/s 78 - suppression of facts - the appellant has not sought the benefit of section 80 of the Finance Act, 1994 in this appeal. - payment of service tax prior to issue of show-cause notice is no ground to oppose the section 78 penalty - AT
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