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...
Release of detained goods alongwith vehicle - expired E-way bill - If the shipment could be cleared only just before or after the period of expiry of the e-way bill, then there could be an extension made by an updation and the transport commenced with such e-way bill accompanying the goods. - The contention of the appellant rejected - HC
Release of detained goods alongwith vehicle - expired E-way bill - If the shipment could be cleared only just before or after the period of expiry of the e-way bill, then there could be an extension made by an updation and the transport commenced with such e-way bill accompanying the goods. - The contention of the appellant rejected - HC
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