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 ...
Classification of calcareous stone – Exemption under Notification 103/2009-Cus – there cannot be two classification for Customs duty and for ITC (HS) purpose - Customs cannot classify goods under different entry other than 6802 29 00 in respect of goods under importation - AT
Classification of calcareous stone – Exemption under Notification 103/2009-Cus – there cannot be two classification for Customs duty and for ITC (HS) purpose - Customs cannot classify goods under different entry other than 6802 29 00 in respect of goods under importation - AT
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