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...
Assessment against non existent company - name of company struck off by ROC - Assessment based on Seized Materials - The Tribunal noted that the Assessing Officer was aware of the company's non-existence but proceeded with the assessment. It ruled that the assessment orders passed in the name of a non-existing company were void ab initio, as they lacked jurisdictional validity. Consequently, the Tribunal quashed the entire assessment proceedings and allowed the cross objections filed by the assessee, dismissing the appeals filed by the Revenue.
Assessment against non existent company - name of company struck off by ROC - Assessment based on Seized Materials - The Tribunal noted that the Assessing Officer was aware of the company's non-existence but proceeded with the assessment. It ruled that the assessment orders passed in the name of a non-existing company were void ab initio, as they lacked jurisdictional validity. Consequently, the Tribunal quashed the entire assessment proceedings and allowed the cross objections filed by the assessee, dismissing the appeals filed by the Revenue.
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