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...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
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Composite cargo handling classification turned on the contract's essential character: arranging containers, loading, multi-modal movement, freight coordination and delivery assurance together formed an integrated cargo handling service, so transport was only incidental. Separate invoicing, use of contractors, and the earlier order in the appellant's own case did not alter classification, especially after the widened definition from 16.05.2008. The Tribunal also upheld the extended period and penalties because several service components were excluded from the taxable value, resulting in short-payment on the full gross value.
Composite cargo handling classification turned on the contract's essential character: arranging containers, loading, multi-modal movement, freight coordination and delivery assurance together formed an integrated cargo handling service, so transport was only incidental. Separate invoicing, use of contractors, and the earlier order in the appellant's own case did not alter classification, especially after the widened definition from 16.05.2008. The Tribunal also upheld the extended period and penalties because several service components were excluded from the taxable value, resulting in short-payment on the full gross value.
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