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 ...
Refund claim towards excess custom duty paid - same amount paid twice through oversight and bonafide mistake - The petitioner is entitled to get refund along with interest @ 6 % per annum till the amount is paid. This rate of interest would be applicable, if the amount is paid within a period of three months. If the amount is not paid within a period of three months, the respondent is liable to pay interest @ 12% per annum subsequent thereof - HC
Refund claim towards excess custom duty paid - same amount paid twice through oversight and bonafide mistake - The petitioner is entitled to get refund along with interest @ 6 % per annum till the amount is paid. This rate of interest would be applicable, if the amount is paid within a period of three months. If the amount is not paid within a period of three months, the respondent is liable to pay interest @ 12% per annum subsequent thereof - HC
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