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...
Refund claim - telecommunication service to international roamers - the transaction is one of export and the appellant is rightly entitled for refund/rebate of the service tax paid in respect of such transactions. - AT
Refund claim - telecommunication service to international roamers - the transaction is one of export and the appellant is rightly entitled for refund/rebate of the service tax paid in respect of such transactions. - AT
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