Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
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GST search powers may extend to an advocate's cabin and electronic records within authorised premises where recorded reasons support statutory satisfaction; a pre-search hearing is not required. Advocate-client privilege protects client communications and confidentiality, but does not immunise an advocate's own conduct from investigation. Only cloned electronic data relevant to the investigation may be used, and unrelated client material must remain confidential. Sealed investigative records need not be disclosed while investigation continues because disclosure may expose its course and witness statements. Absence of a show cause notice at the investigation stage does not invalidate searches or summonses.
GST search powers may extend to an advocate's cabin and electronic records within authorised premises where recorded reasons support statutory satisfaction; a pre-search hearing is not required. Advocate-client privilege protects client communications and confidentiality, but does not immunise an advocate's own conduct from investigation. Only cloned electronic data relevant to the investigation may be used, and unrelated client material must remain confidential. Sealed investigative records need not be disclosed while investigation continues because disclosure may expose its course and witness statements. Absence of a show cause notice at the investigation stage does not invalidate searches or summonses.
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