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 ...
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Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - it appears that the rejection is by a computer generated and/or a mechanical process by a remark that ‘show cause notice issued after 30th June, 2019’. Certainly there is no application of mind on the petitioner’s application on the provisions as made by clarificatory circular, as no reasons are furnished as to why the petitioner’s declaration cannot be entertained applying clause 2(viii) of the said Circular. - Application resumed - HC
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - it appears that the rejection is by a computer generated and/or a mechanical process by a remark that ‘show cause notice issued after 30th June, 2019’. Certainly there is no application of mind on the petitioner’s application on the provisions as made by clarificatory circular, as no reasons are furnished as to why the petitioner’s declaration cannot be entertained applying clause 2(viii) of the said Circular. - Application resumed - HC
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