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...
Reopening of assessment - assessment against deceased person - liability of Legal representatives - Insofar as the provisions of section 292B of the Act are concerned, the same would not be applicable as the petitioner is not the assessee - HC
Reopening of assessment - assessment against deceased person - liability of Legal representatives - Insofar as the provisions of section 292B of the Act are concerned, the same would not be applicable as the petitioner is not the assessee - HC
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