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...
Rejection of refund claim - duty was paid twice, once from cash and again from cenvat credit - suo-motu credit of duty paid excess / twice can not be taken & a refund claim was required to be filed - AT
Rejection of refund claim - duty was paid twice, once from cash and again from cenvat credit - suo-motu credit of duty paid excess / twice can not be taken & a refund claim was required to be filed - AT
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