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...
SC directed the respondent department to furnish certified copies of three lost original files (File nos. 11-13), while maintaining all existing legal contentions. For original file nos. 1-10, the department agreed to hand over the documents, with the assessee required to collect them from the concerned department. All pending applications were consequently disposed of, resolving the document retrieval dispute through a balanced procedural approach.
SC directed the respondent department to furnish certified copies of three lost original files (File nos. 11-13), while maintaining all existing legal contentions. For original file nos. 1-10, the department agreed to hand over the documents, with the assessee required to collect them from the concerned department. All pending applications were consequently disposed of, resolving the document retrieval dispute through a balanced procedural approach.
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