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 ...
Valid test reports from NABL-accredited laboratories, Export Promotion Council-recognised accredited laboratories, or other recognised agencies must be considered for export consignments where they demonstrate compliance with importing-country requirements. In the absence of risk-based intervention or specific intelligence, the Proper Officer need not mandatorily refer samples to the Central Revenue Control Laboratory, reducing duplicative testing and facilitating export clearance. Where risk-based intervention, specific intelligence, or other verification concerns arise, existing procedures for drawing and testing samples, including referral to CRCL or other accredited laboratories, continue to apply. Procedures for testing samples of imported goods remain unchanged.
Valid test reports from NABL-accredited laboratories, Export Promotion Council-recognised accredited laboratories, or other recognised agencies must be considered for export consignments where they demonstrate compliance with importing-country requirements. In the absence of risk-based intervention or specific intelligence, the Proper Officer need not mandatorily refer samples to the Central Revenue Control Laboratory, reducing duplicative testing and facilitating export clearance. Where risk-based intervention, specific intelligence, or other verification concerns arise, existing procedures for drawing and testing samples, including referral to CRCL or other accredited laboratories, continue to apply. Procedures for testing samples of imported goods remain unchanged.
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