Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Clandestine removal must be proved by tangible, corroborative evidence, and not by assumptions, private records, or unverified electronic material. The Revenue produced no evidence of excess raw material, unaccounted finished goods, abnormal power use, extra labour, transport of alleged clearances, sale proceeds, or unexplained deposits, so the duty demand failed. Printouts from pen drives were inadmissible because the conditions of Section 36B were not satisfied, and statements recorded during investigation could not be relied on without compliance with Section 9D. With the foundational allegation unproved, the interest and penalties also failed and were set aside.
Clandestine removal must be proved by tangible, corroborative evidence, and not by assumptions, private records, or unverified electronic material. The Revenue produced no evidence of excess raw material, unaccounted finished goods, abnormal power use, extra labour, transport of alleged clearances, sale proceeds, or unexplained deposits, so the duty demand failed. Printouts from pen drives were inadmissible because the conditions of Section 36B were not satisfied, and statements recorded during investigation could not be relied on without compliance with Section 9D. With the foundational allegation unproved, the interest and penalties also failed and were set aside.
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