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 ...
Valuation - assorted frames (plastic optical frames) and sunglasses - The declared value in this case, cannot be rejected and value cannot be re-determined in absence of any plausible evidence regarding mis-declaration of the value of the goods - AT
Valuation - assorted frames (plastic optical frames) and sunglasses - The declared value in this case, cannot be rejected and value cannot be re-determined in absence of any plausible evidence regarding mis-declaration of the value of the goods - AT
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