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...
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A bona fide transferee of a duty-free licence re-registered in the customs system was held not liable for customs duty merely because the licence was later alleged to have been fraudulently re-registered. The Tribunal distinguished an existing licence that had been re-registered from a fake or forged licence, and applied the principle that a purchaser for value cannot be denied benefit where the licence was validly in circulation and acted upon during its validity. It also held that the extended period was unavailable because the notice relied only on an alleged failure to verify the licence, without any misrepresentation, collusion, or suppression by the purchaser. The demand and impugned order were set aside.
A bona fide transferee of a duty-free licence re-registered in the customs system was held not liable for customs duty merely because the licence was later alleged to have been fraudulently re-registered. The Tribunal distinguished an existing licence that had been re-registered from a fake or forged licence, and applied the principle that a purchaser for value cannot be denied benefit where the licence was validly in circulation and acted upon during its validity. It also held that the extended period was unavailable because the notice relied only on an alleged failure to verify the licence, without any misrepresentation, collusion, or suppression by the purchaser. The demand and impugned order were set aside.
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