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...
Valuation of imported goods - the original authority has undertaken the exercise of re-assessment to provide for recovery in the contingency of breach of the conditions of import. In the absence of ascertainment of such contingency, the re-assessment remains an academic exercise. - AT
Valuation of imported goods - the original authority has undertaken the exercise of re-assessment to provide for recovery in the contingency of breach of the conditions of import. In the absence of ascertainment of such contingency, the re-assessment remains an academic exercise. - AT
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