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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Refund of excess duty paid - unjust enrichment - the label/laminate produced by the appellant shows that the MRP is inclusive of all taxes. Thus, the appellant could not establish that the excess duty paid by them during the relevant period has not been recovered from the customers - refund was rightly rejected.
Refund of excess duty paid - unjust enrichment - the label/laminate produced by the appellant shows that the MRP is inclusive of all taxes. Thus, the appellant could not establish that the excess duty paid by them during the relevant period has not been recovered from the customers - refund was rightly rejected.
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