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...
Insolvency and BankruptcyApril 22, 2024Case LawsAT
Bench Reconstitution and Order Pronouncement - Whether an order reserved by a bench could be pronounced by a reconstituted bench without considering a subsequent application that called for a re-hearing based on new developments. - According to Tribunal directives, a judgment reserved should ideally be pronounced by the same bench unless re-hearing is warranted by substantial subsequent developments. Ultimately, the Appellate Tribunal set aside the order pronounced by the reconstituted bench and remanded the case back to the regular bench for a fresh hearing. It emphasized that the judicial process must consider all relevant developments to ensure fair adjudication.
Bench Reconstitution and Order Pronouncement - Whether an order reserved by a bench could be pronounced by a reconstituted bench without considering a subsequent application that called for a re-hearing based on new developments. - According to Tribunal directives, a judgment reserved should ideally be pronounced by the same bench unless re-hearing is warranted by substantial subsequent developments. Ultimately, the Appellate Tribunal set aside the order pronounced by the reconstituted bench and remanded the case back to the regular bench for a fresh hearing. It emphasized that the judicial process must consider all relevant developments to ensure fair adjudication.
Note: It is a system-generated summary and is for quick reference only.