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...
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Levy of CGST/SGST Act - merger of entities - merger of his proprietorship firm as a going concern with a private limited company - the same stands excluded from the scope of supply of goods - un-utilized input tax credit can be transferred in case of merger.
Levy of CGST/SGST Act - merger of entities - merger of his proprietorship firm as a going concern with a private limited company - the same stands excluded from the scope of supply of goods - un-utilized input tax credit can be transferred in case of merger.
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