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...
Advance ruling application regarding maintainability, levy of GST on network/wheeling charges, cross-subsidy surcharge, additional surcharge, and fees and charges related to electricity distribution services was not admitted u/s 98(2) of CGST/TNGST Act, 2017 insofar as it relates to taxability of services. Applicant's argument regarding interpretation of "applicant" was rejected. Clarification provided on internal mechanism of "call book" and its non-applicability in this case. Application disposed of by not admitting it for services in question as per Section 98(2) of CGST Act, 2017.
Advance ruling application regarding maintainability, levy of GST on network/wheeling charges, cross-subsidy surcharge, additional surcharge, and fees and charges related to electricity distribution services was not admitted u/s 98(2) of CGST/TNGST Act, 2017 insofar as it relates to taxability of services. Applicant's argument regarding interpretation of "applicant" was rejected. Clarification provided on internal mechanism of "call book" and its non-applicability in this case. Application disposed of by not admitting it for services in question as per Section 98(2) of CGST Act, 2017.
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