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...
Denial of CENVAT credit - either of the two units could have availed the entire credit. As such, it is of the view that denial of credit to the Bangalore unit is not justified. - AT
Denial of CENVAT credit - either of the two units could have availed the entire credit. As such, it is of the view that denial of credit to the Bangalore unit is not justified. - AT
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