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...
Levy of penalty under Section 72(2) of KVAT Act - Wrong classification of goods - it is evident that the levy of penalty under Section 72(2) of the Act is neither automatic nor mandatory. - the condition precedent for invoking the powers under Section 64 of the Act, is not fulfilled. - HC
Levy of penalty under Section 72(2) of KVAT Act - Wrong classification of goods - it is evident that the levy of penalty under Section 72(2) of the Act is neither automatic nor mandatory. - the condition precedent for invoking the powers under Section 64 of the Act, is not fulfilled. - HC
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