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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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Active Pharmaceutical Ingredients and bulk drugs qualify as "All Drugs and medicines" under the specific IGST rate entry where they retain their statutory identity as drugs under the Drugs and Cosmetics Act, 1940. Their import for formulation manufacture, testing, analysis, clinical research, clinical trials, bioavailability studies or bioequivalence studies does not alter that character. The description-based entry extends to goods under Chapter 30 or any other chapter, including APIs tariff-classifiable under Chapters 28 or 29. As the specific drugs entry prevails over general chemical entries, eligible APIs attract IGST at 5%, subject to exclusion where covered by the specified nil-rated entry.
Active Pharmaceutical Ingredients and bulk drugs qualify as "All Drugs and medicines" under the specific IGST rate entry where they retain their statutory identity as drugs under the Drugs and Cosmetics Act, 1940. Their import for formulation manufacture, testing, analysis, clinical research, clinical trials, bioavailability studies or bioequivalence studies does not alter that character. The description-based entry extends to goods under Chapter 30 or any other chapter, including APIs tariff-classifiable under Chapters 28 or 29. As the specific drugs entry prevails over general chemical entries, eligible APIs attract IGST at 5%, subject to exclusion where covered by the specified nil-rated entry.
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