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...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Seizure of goods alongwith vehicle - goods not accompanied by the tax invoice and the E-Way Bill - - transporter has not been assigned any role in the entire transaction which had led to the seizure of the goods except that it is alleged that the driver had left behind the documents by mistake - Vehicle directed to be released without condition.
Seizure of goods alongwith vehicle - goods not accompanied by the tax invoice and the E-Way Bill - - transporter has not been assigned any role in the entire transaction which had led to the seizure of the goods except that it is alleged that the driver had left behind the documents by mistake - Vehicle directed to be released without condition.
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