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...
Refund - wherein duty has been paid under protest and the said protest has not been vacated by a speaking order. In that case, limitation of Section 11B is not applicable - AT
Refund - wherein duty has been paid under protest and the said protest has not been vacated by a speaking order. In that case, limitation of Section 11B is not applicable - AT
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