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...
Refund of accumulated CENVAT credit - time limitation - in the case of service providers exporting 100% of its services, such disputes should not arise and refund of CENVAT credit irrespective of when he has taken the credit, should be granted if otherwise in order. - AT
Refund of accumulated CENVAT credit - time limitation - in the case of service providers exporting 100% of its services, such disputes should not arise and refund of CENVAT credit irrespective of when he has taken the credit, should be granted if otherwise in order. - AT
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