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 ...
Revocation of cancellation of petitioner's registration - failure to file returns continuously for a period of six months - By not bringing them back to the Goods and Services Tax fold/regime, would not further the interest of the revenue. - Relief is granted subject to certain safeguards - HC
Revocation of cancellation of petitioner's registration - failure to file returns continuously for a period of six months - By not bringing them back to the Goods and Services Tax fold/regime, would not further the interest of the revenue. - Relief is granted subject to certain safeguards - HC
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