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 ...
Cenvat credit – Credit taken on Xerox copy of triplicate Bill of Entry - Certificate issued by Bank - when the receipt of inputs and its final use in the manufacturing activity is not disputed, then the importer cannot be denied the Cenvat credit - AT
Cenvat credit – Credit taken on Xerox copy of triplicate Bill of Entry - Certificate issued by Bank - when the receipt of inputs and its final use in the manufacturing activity is not disputed, then the importer cannot be denied the Cenvat credit - AT
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