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 ...
Export of goods directly from Job work's premises - necessary conditions for export under bond without payment of duty under Rule 19 have been satisfied and the prescribed procedure had been followed - demand of duty set aside - AT
Export of goods directly from Job work's premises - necessary conditions for export under bond without payment of duty under Rule 19 have been satisfied and the prescribed procedure had been followed - demand of duty set aside - AT
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