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 ...
Classification of goods - import of PU coated leather cloths - test report of CLRI mentions the goods as ‘flock fabric’ - Circular dated 06.10.1998 - The said circular prescribed End use Certificate may be obtained in such circumstances in respect of imports were made under Notification No. 11/97-Cus. The said order points out that this circular can be applied prospectively and not retrospectively - Benefit of exemption allowed - AT
Classification of goods - import of PU coated leather cloths - test report of CLRI mentions the goods as ‘flock fabric’ - Circular dated 06.10.1998 - The said circular prescribed End use Certificate may be obtained in such circumstances in respect of imports were made under Notification No. 11/97-Cus. The said order points out that this circular can be applied prospectively and not retrospectively - Benefit of exemption allowed - AT
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