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...
CENVAT credit - input services credit in respect of premises, which is being leased out - the credit availed on payment of service tax can be utilized for discharge of central excise duty. - AT
CENVAT credit - input services credit in respect of premises, which is being leased out - the credit availed on payment of service tax can be utilized for discharge of central excise duty. - AT
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