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...
Prayer of Out-of-turn disposal of appeal due to indefinite deferment of proceedings - Piecemeal adjudication - The appellant sought urgent disposal of the appeal, arguing that the delay was jeopardizing their interests, while the respondent argued that the delay was not detrimental as liability was yet to be determined. The Tribunal ruled in favor of the appellant, directing the adjudicating authority to dispose of the notice within four weeks, considering the impending liquidation of the appellant-company and the limited scope of the stay order issued by the Bombay High Court.
Prayer of Out-of-turn disposal of appeal due to indefinite deferment of proceedings - Piecemeal adjudication - The appellant sought urgent disposal of the appeal, arguing that the delay was jeopardizing their interests, while the respondent argued that the delay was not detrimental as liability was yet to be determined. The Tribunal ruled in favor of the appellant, directing the adjudicating authority to dispose of the notice within four weeks, considering the impending liquidation of the appellant-company and the limited scope of the stay order issued by the Bombay High Court.
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