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 ...
Preferential tariff benefit under the ASEAN-India Free Trade Area cannot be denied solely because an overseas supplier did not cooperate in a general origin-verification exercise. Each Certificate of Origin is an independent statutory document for a distinct import transaction and requires transaction-specific verification; departmental correspondence does not itself invalidate certificates issued by the exporting country's designated authority. In the absence of findings that the certificates were forged, cancelled, fraudulently obtained or otherwise invalid, the article states that preferential duty treatment remains available. It also explains that extended limitation requires Revenue to prove fraud, collusion, wilful misstatement or intentional suppression; an openly disclosed claim supported by certificates accepted at assessment does not establish wilful suppression.
Preferential tariff benefit under the ASEAN-India Free Trade Area cannot be denied solely because an overseas supplier did not cooperate in a general origin-verification exercise. Each Certificate of Origin is an independent statutory document for a distinct import transaction and requires transaction-specific verification; departmental correspondence does not itself invalidate certificates issued by the exporting country's designated authority. In the absence of findings that the certificates were forged, cancelled, fraudulently obtained or otherwise invalid, the article states that preferential duty treatment remains available. It also explains that extended limitation requires Revenue to prove fraud, collusion, wilful misstatement or intentional suppression; an openly disclosed claim supported by certificates accepted at assessment does not establish wilful suppression.
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