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...
Additional customs duty exemption for textile materials is confined to goods listed in the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. Textile headings omitted from that Schedule by the Finance Act, 2011 no longer meet the notification condition, requiring strict construction of the exemption. The text also addresses extended limitation: where assessed ex-bond Bills of Entry disclosed the goods, classification, duties and claimed exemptions, an incorrect exemption claim alone does not establish suppression or deliberate misstatement intended to evade duty. Consequently, demands may be restricted to the normal period, with penalty not sustainable absent the required intent.
Additional customs duty exemption for textile materials is confined to goods listed in the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. Textile headings omitted from that Schedule by the Finance Act, 2011 no longer meet the notification condition, requiring strict construction of the exemption. The text also addresses extended limitation: where assessed ex-bond Bills of Entry disclosed the goods, classification, duties and claimed exemptions, an incorrect exemption claim alone does not establish suppression or deliberate misstatement intended to evade duty. Consequently, demands may be restricted to the normal period, with penalty not sustainable absent the required intent.
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