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...
Demand of service tax - cum-tax benefit expended to the assessee - value received for the taxable purpose needs to be considered as cum-tax amount if the service tax is not charged. - AT
Demand of service tax - cum-tax benefit expended to the assessee - value received for the taxable purpose needs to be considered as cum-tax amount if the service tax is not charged. - AT
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