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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Service of SCN - SCN not sent at proper address - The department was fully aware that the appellant is not residing and not available in the address - After the Show Cause Notice was returned, the department paste and affix the Show Cause Notice at the same address - The Show Cause Notice was not issued to the appellant and also that the order has been passed exparte. - Clear violation of principles of natural justice is established - the demand cannot sustain and requires to be set aside - AT
Service of SCN - SCN not sent at proper address - The department was fully aware that the appellant is not residing and not available in the address - After the Show Cause Notice was returned, the department paste and affix the Show Cause Notice at the same address - The Show Cause Notice was not issued to the appellant and also that the order has been passed exparte. - Clear violation of principles of natural justice is established - the demand cannot sustain and requires to be set aside - AT
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