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 ...
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Restoration of appeal - The Tribunal became Functus officio once a final order has passed and there is no scope for restoring an appeal thereafter - there are no justification for the appellant to file a petition for restoration of appeals after the exorbitant delay of nearly 7 years. - HC
Restoration of appeal - The Tribunal became Functus officio once a final order has passed and there is no scope for restoring an appeal thereafter - there are no justification for the appellant to file a petition for restoration of appeals after the exorbitant delay of nearly 7 years. - HC
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