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 ...
Classification of supply - composite supply or not - Carbon credit trading - Support services to agriculture, forestry, fishing, animal husbandry - The AAR concluded that the services rendered by the applicant are commercial in nature, primarily aimed at carbon credit trading, and do not strictly fall within the ambit of agricultural support services as outlined in the GST notification.
Classification of supply - composite supply or not - Carbon credit trading - Support services to agriculture, forestry, fishing, animal husbandry - The AAR concluded that the services rendered by the applicant are commercial in nature, primarily aimed at carbon credit trading, and do not strictly fall within the ambit of agricultural support services as outlined in the GST notification.
Note: It is a system-generated summary and is for quick reference only.
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