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...
Violation of principles of natural justice - Non-service of SCN - The high court quashes the impugned assessment order and remands the matter for reconsideration under certain conditions. It directs the petitioner to remit 10% of the disputed tax demand and permits them to issue a reply to the show cause notice.
Violation of principles of natural justice - Non-service of SCN - The high court quashes the impugned assessment order and remands the matter for reconsideration under certain conditions. It directs the petitioner to remit 10% of the disputed tax demand and permits them to issue a reply to the show cause notice.
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