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...
Revenue must prove country-of-origin misdeclaration through reliable, authenticated evidence; unauthenticated foreign customs intelligence and unsupported electronic material may trigger investigation but cannot conclusively establish origin. Where origin misdeclaration is not proved, confiscation and related fines or penalties founded on that allegation cannot stand. Goods already cleared for home consumption after examination cannot subsequently be confiscated for absence of phytosanitary certificates because they cease to be imported goods. Seized goods lacking the required certificate remain liable to confiscation, but may be released on redemption and production of the certificate. A penalty cannot be imposed under Section 112 unless the show cause notice proposed that penalty.
Revenue must prove country-of-origin misdeclaration through reliable, authenticated evidence; unauthenticated foreign customs intelligence and unsupported electronic material may trigger investigation but cannot conclusively establish origin. Where origin misdeclaration is not proved, confiscation and related fines or penalties founded on that allegation cannot stand. Goods already cleared for home consumption after examination cannot subsequently be confiscated for absence of phytosanitary certificates because they cease to be imported goods. Seized goods lacking the required certificate remain liable to confiscation, but may be released on redemption and production of the certificate. A penalty cannot be imposed under Section 112 unless the show cause notice proposed that penalty.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
