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 ...
Cancellation of GST registration of petitioner with retrospective effect from 01.07.2017 - Assessee filed the application for cancellation of registration but failed to submit the reply to the Show Cause notice issued - petitioner was not available at the principal place of business after he had ceased to carry on any business - Order of cancellation with retrospective effect is not correct - Direction issued - HC
Cancellation of GST registration of petitioner with retrospective effect from 01.07.2017 - Assessee filed the application for cancellation of registration but failed to submit the reply to the Show Cause notice issued - petitioner was not available at the principal place of business after he had ceased to carry on any business - Order of cancellation with retrospective effect is not correct - Direction issued - HC
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