Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Rejection of the refund claim - service tax was paid under protest - appellate authority has gone beyond the adjudication order and SCN and taken relevant date as the date of re-submission of the refund claim - where the service tax has been paid under protest, the question of time bar does not arise - AT
Rejection of the refund claim - service tax was paid under protest - appellate authority has gone beyond the adjudication order and SCN and taken relevant date as the date of re-submission of the refund claim - where the service tax has been paid under protest, the question of time bar does not arise - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
