Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
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Recording pre-charge evidence in a GST prosecution without a formal order summoning the accused is procedurally erroneous. The trial court must first follow the prescribed process, including the hearing requirement before taking cognizance under Section 223 of the BNSS and the applicable Supreme Court principles. Orders recording pre-charge evidence without compliance were set aside, and the trial court was directed to proceed under the statutory procedure.
Recording pre-charge evidence in a GST prosecution without a formal order summoning the accused is procedurally erroneous. The trial court must first follow the prescribed process, including the hearing requirement before taking cognizance under Section 223 of the BNSS and the applicable Supreme Court principles. Orders recording pre-charge evidence without compliance were set aside, and the trial court was directed to proceed under the statutory procedure.
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