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...
Reassessment - validity of fresh notice - withdrawal of earlier notice - Mere intention, a stated intention or even an intention which is otherwise put in practice cannot be equated with withdrawal of the notice - The law does not recognize two parallel assessments.
Reassessment - validity of fresh notice - withdrawal of earlier notice - Mere intention, a stated intention or even an intention which is otherwise put in practice cannot be equated with withdrawal of the notice - The law does not recognize two parallel assessments.
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