Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Levy of Anti-Dumping Duty - impact assessment - The High Court observed that, apart from return of finding of dumping, price undercutting and depression, there is a requirement of an impact assessment which has to be significant for the Adjudicating Authority to recommend levy of Anti-Dumping Duty on the imports. - The HC held that, the Adjudicating Authority shall consider the impact assessment of the injury arising out of the dumped import based on the data produced.
Levy of Anti-Dumping Duty - impact assessment - The High Court observed that, apart from return of finding of dumping, price undercutting and depression, there is a requirement of an impact assessment which has to be significant for the Adjudicating Authority to recommend levy of Anti-Dumping Duty on the imports. - The HC held that, the Adjudicating Authority shall consider the impact assessment of the injury arising out of the dumped import based on the data produced.
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