Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Cognizance of the offence u/s 276B - after lapse of about three years from the date of deposit of due tax - continuance of the criminal proceeding against the petitioner is mere harassment to him and abuse of process of the Court. - HC
Cognizance of the offence u/s 276B - after lapse of about three years from the date of deposit of due tax - continuance of the criminal proceeding against the petitioner is mere harassment to him and abuse of process of the Court. - HC
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