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 ...
Transitional cash refund of unutilised CENVAT credit requires compliance with statutory conditions and proof that the underlying input-service credit is admissible. The prescribed period for revising an ST-3 return under Rule 7B is treated as mandatory; late-fee provisions under Rule 7C, applicable to returns under Rule 7, do not regularise a delayed revision. A Board circular on deemed filing for reverse-charge invoices does not extend beyond that context. Eligibility also requires primary invoices, proof of payment and satisfactory explanations for credit claimed on excluded services, including rent-a-cab and outdoor catering. In remand proceedings, examination of the revised-return time-limit may remain within the transitional refund requirements.
Transitional cash refund of unutilised CENVAT credit requires compliance with statutory conditions and proof that the underlying input-service credit is admissible. The prescribed period for revising an ST-3 return under Rule 7B is treated as mandatory; late-fee provisions under Rule 7C, applicable to returns under Rule 7, do not regularise a delayed revision. A Board circular on deemed filing for reverse-charge invoices does not extend beyond that context. Eligibility also requires primary invoices, proof of payment and satisfactory explanations for credit claimed on excluded services, including rent-a-cab and outdoor catering. In remand proceedings, examination of the revised-return time-limit may remain within the transitional refund requirements.
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