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...
Reopening of completed assessment - allegation of defective ‘C’ and ‘H’ forms - The action of the 1st respondent in rejecting the claim of the petitioner for concessional rate of tax / exemption on the ground of declarations being defective and also not returning the ‘C’ and ‘H’ declaration forms to the petitioner to rectify such defects, is highly objectionable and violative of principles of natural justice, resulting in serious prejudice to the petitioner - HC
Reopening of completed assessment - allegation of defective ‘C’ and ‘H’ forms - The action of the 1st respondent in rejecting the claim of the petitioner for concessional rate of tax / exemption on the ground of declarations being defective and also not returning the ‘C’ and ‘H’ declaration forms to the petitioner to rectify such defects, is highly objectionable and violative of principles of natural justice, resulting in serious prejudice to the petitioner - HC
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