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...
Attachment of Bank Accounts - The period of one year has already come to an end - while granting appropriate relief to the writ applicant, we would also ensure that the interest of the State is protected - This writ application is disposed off with a direction that the writ applicant shall maintain, at all time, a stock worth minimum sum of ₹ 4 Crore till the final disposal of the adjudication proceedings arising out of the show-cause notice
Attachment of Bank Accounts - The period of one year has already come to an end - while granting appropriate relief to the writ applicant, we would also ensure that the interest of the State is protected - This writ application is disposed off with a direction that the writ applicant shall maintain, at all time, a stock worth minimum sum of ₹ 4 Crore till the final disposal of the adjudication proceedings arising out of the show-cause notice
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