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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Jewellery exported under the Replenishment Scheme was treated as manufactured through a fully mechanised process, so the applicable value addition norm was 2.05% rather than 3.5%. On that basis, the exporter was eligible to procure duty-free gold and the customs duty demand on the nominated agency failed. The Tribunal also held that the extended limitation period was unavailable because the shipping bills and provisional invoices disclosed the relevant particulars, including value addition, weights and rate, so suppression of facts and intent to evade duty were not proved. Penalties on the nominated agency, exporter and partner were set aside, including because the job worker's statement could not be relied on without cross-examination.
Jewellery exported under the Replenishment Scheme was treated as manufactured through a fully mechanised process, so the applicable value addition norm was 2.05% rather than 3.5%. On that basis, the exporter was eligible to procure duty-free gold and the customs duty demand on the nominated agency failed. The Tribunal also held that the extended limitation period was unavailable because the shipping bills and provisional invoices disclosed the relevant particulars, including value addition, weights and rate, so suppression of facts and intent to evade duty were not proved. Penalties on the nominated agency, exporter and partner were set aside, including because the job worker's statement could not be relied on without cross-examination.
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