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...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Cenvat Credit - GTA service - place of removal - the place where sale has taken place or when the property in goods passes from the seller to the buyer is the relevant consideration to determine the place of removal - Circular
Cenvat Credit - GTA service - place of removal - the place where sale has taken place or when the property in goods passes from the seller to the buyer is the relevant consideration to determine the place of removal - Circular
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