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...
Section 130 of the Customs Act is described as establishing a self-contained, two-stage appellate process. At the pre-admission stage, the High Court conducts an ex parte screening limited to whether the memorandum discloses a substantial question of law; respondents cannot intervene then to contest maintainability, jurisdiction, or the applicable rate-of-duty notification. Those objections are deferred to the post-admission hearing under Section 130(5), where respondents may argue that the framed questions do not arise or are legally barred. High Court Rules cannot override the statutory sequence, and provisions concerning procedural defects do not permit a merits-based threshold challenge. The preliminary objection was rejected and the appeal was directed to proceed ex parte on admission.
Section 130 of the Customs Act is described as establishing a self-contained, two-stage appellate process. At the pre-admission stage, the High Court conducts an ex parte screening limited to whether the memorandum discloses a substantial question of law; respondents cannot intervene then to contest maintainability, jurisdiction, or the applicable rate-of-duty notification. Those objections are deferred to the post-admission hearing under Section 130(5), where respondents may argue that the framed questions do not arise or are legally barred. High Court Rules cannot override the statutory sequence, and provisions concerning procedural defects do not permit a merits-based threshold challenge. The preliminary objection was rejected and the appeal was directed to proceed ex parte on admission.
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