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...
Service of demand notice u/s 8 of the Code - service at corporate office - respondent had never raised the objection to the receiving or replying to the notice and at the stage of final hearing this issue raised by corporate debtor should not be considered and the matter be heard on merit - preliminary objection not being raised at the initial stage, cannot be tenable at this stage specially after completion of the pleadings - it can be served at registered office/corporate office
Service of demand notice u/s 8 of the Code - service at corporate office - respondent had never raised the objection to the receiving or replying to the notice and at the stage of final hearing this issue raised by corporate debtor should not be considered and the matter be heard on merit - preliminary objection not being raised at the initial stage, cannot be tenable at this stage specially after completion of the pleadings - it can be served at registered office/corporate office
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