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...
Best judgment assessment u/s 62 of the CGST Act - contention of petitioner is that in view of the returns subsequently filed within the period permitted u/s 62, these assessment orders had to be withdrawn as contemplated under the said Section - The remedy of the petitioner against the said assessment orders lies in approaching the statutory appellate authority against the said orders - HC
Best judgment assessment u/s 62 of the CGST Act - contention of petitioner is that in view of the returns subsequently filed within the period permitted u/s 62, these assessment orders had to be withdrawn as contemplated under the said Section - The remedy of the petitioner against the said assessment orders lies in approaching the statutory appellate authority against the said orders - HC
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