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 of unutilised CENVAT Credit - exports of goods - as per the notification claimant to take back the credit of the difference between the amount claimed and amount sanctioned - The Appellant is entitled to get cash refund with applicable interest, if any, against CENVAT Credit available to its credit during pre GST regime as per provision contained in Section 142(3) of the CGST Act - AT
Refund claim of unutilised CENVAT Credit - exports of goods - as per the notification claimant to take back the credit of the difference between the amount claimed and amount sanctioned - The Appellant is entitled to get cash refund with applicable interest, if any, against CENVAT Credit available to its credit during pre GST regime as per provision contained in Section 142(3) of the CGST Act - AT
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