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...
Where import duty was paid through duty credit scrips, any drawback under section 74 or refund under section 27 of the Customs Act, 1962 is to be granted by re-credit, not in cash. For RoDTEP/RoSCTL scrips, the amount is to be re-credited to the IEC holder's electronic credit ledger and may be used for generation of e-scrips under the prescribed scheme. For legacy scrips such as MEIS or SEIS, where direct re-credit is not feasible, Customs must issue a re-credit certificate containing the utilised scrip details, import date and debited amount. The circular also notes that CBIC will issue further system guidance after module development.
Where import duty was paid through duty credit scrips, any drawback under section 74 or refund under section 27 of the Customs Act, 1962 is to be granted by re-credit, not in cash. For RoDTEP/RoSCTL scrips, the amount is to be re-credited to the IEC holder's electronic credit ledger and may be used for generation of e-scrips under the prescribed scheme. For legacy scrips such as MEIS or SEIS, where direct re-credit is not feasible, Customs must issue a re-credit certificate containing the utilised scrip details, import date and debited amount. The circular also notes that CBIC will issue further system guidance after module development.
Note: It is a system-generated summary and is for quick reference only.
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