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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Duty Drawback - classification of goods in the drawback schedule - export of PV Suitings along with woven fabrics of synthetic staple fibre - The goods have been misdeclared by describing them in a manner to avail excess drawback, the goods were liable for confiscation - levy of penalty confirmed
Duty Drawback - classification of goods in the drawback schedule - export of PV Suitings along with woven fabrics of synthetic staple fibre - The goods have been misdeclared by describing them in a manner to avail excess drawback, the goods were liable for confiscation - levy of penalty confirmed
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