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...
Validity of assessment order passed u/s 144C - due to oversight/inadvertence Petitioner did not inform the AO within 30 days period prescribed under Sub-section (2) of Section 144C that it had filed objection by way of an email - The court disposes of the petition, setting aside the assessment order and remitting the matter to the DRP for consideration of the petitioner's objections. The Assessing Officer is directed to take further steps in accordance with the law after the DRP passes its order.
Validity of assessment order passed u/s 144C - due to oversight/inadvertence Petitioner did not inform the AO within 30 days period prescribed under Sub-section (2) of Section 144C that it had filed objection by way of an email - The court disposes of the petition, setting aside the assessment order and remitting the matter to the DRP for consideration of the petitioner's objections. The Assessing Officer is directed to take further steps in accordance with the law after the DRP passes its order.
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