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 - unutilized CENVAT credit - the service tax paid on the renewal of the software by the service provider is eligible to be claimed as refund by the appellant. - AT
Refund claim - unutilized CENVAT credit - the service tax paid on the renewal of the software by the service provider is eligible to be claimed as refund by the appellant. - AT
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