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...
Cenvat credit - Cenvat credit has been availed with inordinate delay - it does not mean that if the credit is not taken within one year it is not entitled to take credit. - AT
Cenvat credit - Cenvat credit has been availed with inordinate delay - it does not mean that if the credit is not taken within one year it is not entitled to take credit. - AT
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