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...
Grant of Regular Bail - Section 69 read with Section 132 of CGST Act - input tax credit - business of generation and selling of fake tax invoices without supplying the goods through various firms/companies - No justified ground is made out to grant concession of bail to the petitioner
Grant of Regular Bail - Section 69 read with Section 132 of CGST Act - input tax credit - business of generation and selling of fake tax invoices without supplying the goods through various firms/companies - No justified ground is made out to grant concession of bail to the petitioner
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