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 ...
Compliance with IS 18112:2022 for Television Sets under the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021 is deferred from 26 July 2026 to 26 January 2027. The extended implementation timeline applies to Television Sets listed at serial number 64 of the Schedule to the Order. Customs officers are to be sensitised to the revised effective date, and implementation-related difficulties may be reported to CBIC.
Compliance with IS 18112:2022 for Television Sets under the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021 is deferred from 26 July 2026 to 26 January 2027. The extended implementation timeline applies to Television Sets listed at serial number 64 of the Schedule to the Order. Customs officers are to be sensitised to the revised effective date, and implementation-related difficulties may be reported to CBIC.
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