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...
The Court quashed the show cause notice (SCN) issued to the petitioner in a tax matter due to the dissolution of a partnership firm. The petitioner expressed willingness to participate in proceedings before the tax department and demonstrate tax payments made concerning the firm. The Court set aside the impugned order and notices, granting liberty to the respondent authorities to proceed against the petitioner and other legal heirs of the partner in accordance with law. The petition was disposed of.
The Court quashed the show cause notice (SCN) issued to the petitioner in a tax matter due to the dissolution of a partnership firm. The petitioner expressed willingness to participate in proceedings before the tax department and demonstrate tax payments made concerning the firm. The Court set aside the impugned order and notices, granting liberty to the respondent authorities to proceed against the petitioner and other legal heirs of the partner in accordance with law. The petition was disposed of.
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