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...
Jurisdiction - power of inspecting officers - whether the powers vested on inspecting officers can be withdrawn - This Court, prima facie is of the view that the present officer, that is, the inspecting officer would not be a proper officer after 04.10.2021 in view of the Circular, dated 04.10.2021. Accordingly, this Court is of the considered view that the impugned order can be interfered with on the prima facie case by way of interim order - HC
Jurisdiction - power of inspecting officers - whether the powers vested on inspecting officers can be withdrawn - This Court, prima facie is of the view that the present officer, that is, the inspecting officer would not be a proper officer after 04.10.2021 in view of the Circular, dated 04.10.2021. Accordingly, this Court is of the considered view that the impugned order can be interfered with on the prima facie case by way of interim order - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
