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 ...
Detention of goods - Territorial Jurisdiction - Authority of the U.P. State authorities - Since in the present case, facts are in dispute, as would require consideration amongst other as to existence or otherwise of the consigner/dealer, genuineness of the transaction of insterstate trade, we would not like to hasten to a conclusion of inherent lack of jurisdiction. - Writ petition dismissed - HC
Detention of goods - Territorial Jurisdiction - Authority of the U.P. State authorities - Since in the present case, facts are in dispute, as would require consideration amongst other as to existence or otherwise of the consigner/dealer, genuineness of the transaction of insterstate trade, we would not like to hasten to a conclusion of inherent lack of jurisdiction. - Writ petition dismissed - HC
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