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 ...
Input Tax Credit (ITC) - Imposition of penalty u/s 70[2] of KVAT Act - bill trading “to evade the tax due to the State Government” - burden of proving that the claim of input tax credit is correct, is squarely upon the Assessee who never discharged the said burden in the present case. - HC
Input Tax Credit (ITC) - Imposition of penalty u/s 70[2] of KVAT Act - bill trading “to evade the tax due to the State Government” - burden of proving that the claim of input tax credit is correct, is squarely upon the Assessee who never discharged the said burden in the present case. - HC
Note: It is a system-generated summary and is for quick reference only.