Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Benefit of abatement - N/N. 1/2006-ST - To the extent that the assessee did not utilise credit, the availment of which is in dispute, there is no detriment to Revenue. Wrongful availment of CENVAT credit is visited with specific consequence under the Rules; that is a different cause of action leading to a different outcome which does not concern us in this dispute.
Benefit of abatement - N/N. 1/2006-ST - To the extent that the assessee did not utilise credit, the availment of which is in dispute, there is no detriment to Revenue. Wrongful availment of CENVAT credit is visited with specific consequence under the Rules; that is a different cause of action leading to a different outcome which does not concern us in this dispute.
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