Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Impugned properties not held as benami as title not transferred to alleged benamidars due to partial payments made. No evidence of cash infusions by beneficial owner into accounts of alleged benamidars. AT unable to interfere with order of Adjudicating Authority holding transactions regarding impugned properties not benami under PBPTA.
Impugned properties not held as benami as title not transferred to alleged benamidars due to partial payments made. No evidence of cash infusions by beneficial owner into accounts of alleged benamidars. AT unable to interfere with order of Adjudicating Authority holding transactions regarding impugned properties not benami under PBPTA.
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