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...
Rejection of declared value - misdeclaration of goods - Levy of ADD - import of H.R Stainless Steel Sheets - Since Appellants had waived of the requirement of show cause notice they could not in subsequent proceedings complain about the non supply of the relied upon/ relevant documents
Rejection of declared value - misdeclaration of goods - Levy of ADD - import of H.R Stainless Steel Sheets - Since Appellants had waived of the requirement of show cause notice they could not in subsequent proceedings complain about the non supply of the relied upon/ relevant documents
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