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...
Blocking GST registration number - Upon such representations being made, the authorities are directed to consider the same and unlock the GST registration so that the payments for the post-GST period can be made by the petitioners - Petitioners are also directed to respond to the show cause notices manually to the concerned authorities within a period of two weeks from date. - HC
Blocking GST registration number - Upon such representations being made, the authorities are directed to consider the same and unlock the GST registration so that the payments for the post-GST period can be made by the petitioners - Petitioners are also directed to respond to the show cause notices manually to the concerned authorities within a period of two weeks from date. - HC
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