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 proceedings – Notice for 3 years - AO has not issued separate notice under section 148 and instead had issued a composite notice which does not meet the requirement of section 148 of the Act - HC
Reassessment proceedings – Notice for 3 years - AO has not issued separate notice under section 148 and instead had issued a composite notice which does not meet the requirement of section 148 of the Act - HC
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