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...
Validity of summons issued during investigation proceedings - Seeking desealing of the premises in question to enable the petitioner to run the business - The petitioner is duty bound to cooperate in the proceedings for investigation and no case is made out for quashing of the summons. - In order to facilitate both the process of desealing of the premises as well as continuance of the investigation, let the petitioner appear before the GST authority on stipulated date - HC
Validity of summons issued during investigation proceedings - Seeking desealing of the premises in question to enable the petitioner to run the business - The petitioner is duty bound to cooperate in the proceedings for investigation and no case is made out for quashing of the summons. - In order to facilitate both the process of desealing of the premises as well as continuance of the investigation, let the petitioner appear before the GST authority on stipulated date - HC
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