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...
Recovery of tax due from the directors - no finding that the tax due cannot be recovered from the company - no liability could be fixed on the Directors under S. 179 of the Act to pay the tax due - HC
Recovery of tax due from the directors - no finding that the tax due cannot be recovered from the company - no liability could be fixed on the Directors under S. 179 of the Act to pay the tax due - HC
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