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...
Claiming area based exemption after availing full duty exemption under SSI exemption - the filing of this declaration cannot be said to be a pure procedural or technical requirement - exemption Notification No. 50/03-CE would be available to the appellant only w.e.f. 28/06/2010 and not for the period prior to 28/06/2010 i.e. the date of filing of declaration - AT
Claiming area based exemption after availing full duty exemption under SSI exemption - the filing of this declaration cannot be said to be a pure procedural or technical requirement - exemption Notification No. 50/03-CE would be available to the appellant only w.e.f. 28/06/2010 and not for the period prior to 28/06/2010 i.e. the date of filing of declaration - AT
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