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...
Detention of goods - Levy of penalty - correct description of goods - the goods sold were on the basis of number of pieces and not according to the weight - old and damaged batteries - The Assistant Commissioner had wrongly detained the truck along with the goods of the petitioner and imposed a penalty - Amount deposited is to be refunded - HC
Detention of goods - Levy of penalty - correct description of goods - the goods sold were on the basis of number of pieces and not according to the weight - old and damaged batteries - The Assistant Commissioner had wrongly detained the truck along with the goods of the petitioner and imposed a penalty - Amount deposited is to be refunded - HC
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