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 ...
For capital goods warehoused for manufacture or other operations, the requirement that goods be "intended for use" does not require actual installation or use in the warehouse. The notes distinguish intended use from actual use and state that, where imported goods were undisputedly intended for manufacturing operations, their later clearance for home consumption without use did not by itself attract interest on deferred customs duty. On that basis, the interest demand was treated as unsustainable, the challenged order was set aside, and consequential relief followed.
For capital goods warehoused for manufacture or other operations, the requirement that goods be "intended for use" does not require actual installation or use in the warehouse. The notes distinguish intended use from actual use and state that, where imported goods were undisputedly intended for manufacturing operations, their later clearance for home consumption without use did not by itself attract interest on deferred customs duty. On that basis, the interest demand was treated as unsustainable, the challenged order was set aside, and consequential relief followed.
Note: It is a system-generated summary and is for quick reference only.
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