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...
Penalty u/s 271(1)(c) - after detection has been made by the Department the surrender made by the assessee does not absolve him from penalty proceedings under Section 271(1)(c). - HC
Penalty u/s 271(1)(c) - after detection has been made by the Department the surrender made by the assessee does not absolve him from penalty proceedings under Section 271(1)(c). - HC
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