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...
Overlapping demand confirmed u/s 63 and Section 74 of TNGST Act for same assessment years cannot be challenged. However, petitioner's failure to reply to show cause notices preceding impugned orders necessitates remand for fresh orders on merits in accordance with law by respondents after detailed consideration. Petitions disposed off through remand.
Overlapping demand confirmed u/s 63 and Section 74 of TNGST Act for same assessment years cannot be challenged. However, petitioner's failure to reply to show cause notices preceding impugned orders necessitates remand for fresh orders on merits in accordance with law by respondents after detailed consideration. Petitions disposed off through remand.
Note: It is a system-generated summary and is for quick reference only.