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...
Refund claim - Section 27 of the Customs Act, 1962 - it is not in dispute that irrespective of any type of record in the department, the register by whatever name it is called, the protest was recorded - period of limitation not appliable - AT
Refund claim - Section 27 of the Customs Act, 1962 - it is not in dispute that irrespective of any type of record in the department, the register by whatever name it is called, the protest was recorded - period of limitation not appliable - AT
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