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...
CENVAT Credit on GTA services - Place of removal in this case is factory gate of the appellant, and not the depot of other person - service tax paid on the GTA services availed for transportation of goods from the factory of the appellant to the depot of other person has been correctly denied - AT
CENVAT Credit on GTA services - Place of removal in this case is factory gate of the appellant, and not the depot of other person - service tax paid on the GTA services availed for transportation of goods from the factory of the appellant to the depot of other person has been correctly denied - AT
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