Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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...
Valuation - transaction value - the price being paid by the Oil Marketing Companies (other than BPCL) includes the terminal charges also - price or cost paid to the manufacturer constitutes the assessable value on which Central Excise duty is payable. - AT
Valuation - transaction value - the price being paid by the Oil Marketing Companies (other than BPCL) includes the terminal charges also - price or cost paid to the manufacturer constitutes the assessable value on which Central Excise duty is payable. - AT
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