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 ...
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Refund of SAD - mis-match of description of the goods - The SAD is paid on importation of the goods to safe guard the revenue of the state i.e. VAT/CST. As the same has been paid by the appellant, therefore, the appellant is entitled to claim the refund of SAD paid by them at the time of importation of the goods in terms of Notification No. 102/2007-Cus dt. 14.09.2007. - AT
Refund of SAD - mis-match of description of the goods - The SAD is paid on importation of the goods to safe guard the revenue of the state i.e. VAT/CST. As the same has been paid by the appellant, therefore, the appellant is entitled to claim the refund of SAD paid by them at the time of importation of the goods in terms of Notification No. 102/2007-Cus dt. 14.09.2007. - AT
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