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 ...
Refund claim of amount paid as interest - No doubt there is no provision in the Section 11B of Central Excise Act 1944 specifically providing for refund of interest paid by an assessee - However, refund of interest amount cannot be denied - AT
Refund claim of amount paid as interest - No doubt there is no provision in the Section 11B of Central Excise Act 1944 specifically providing for refund of interest paid by an assessee - However, refund of interest amount cannot be denied - AT
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