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 government notifies that certain appeals shall be heard exclusively by the Principal Bench: (a) matters pending before two or more State Benches where the presiding officer is satisfied that an identical question of law arises; (b) matters involving one or more issues covered by sections 14 or 14A of the Integrated Goods and Services Tax Act; and (c) matters involving one or more issues covered by section 20 of the Central Goods and Services Tax Act.
The government notifies that certain appeals shall be heard exclusively by the Principal Bench: (a) matters pending before two or more State Benches where the presiding officer is satisfied that an identical question of law arises; (b) matters involving one or more issues covered by sections 14 or 14A of the Integrated Goods and Services Tax Act; and (c) matters involving one or more issues covered by section 20 of the Central Goods and Services Tax Act.
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