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...
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Violation of the principle of natural justice - confiscation of seized goods - no SCN issued to the petitioners - Import of Lithium Ion Cell - BIS marking / sticker was not found on the imported goods - the impugned orders as assailed in the present proceedings deserve to be quashed set aside - However, department officers are free to take recourse to the appropriate procedure known to law. - HC
Violation of the principle of natural justice - confiscation of seized goods - no SCN issued to the petitioners - Import of Lithium Ion Cell - BIS marking / sticker was not found on the imported goods - the impugned orders as assailed in the present proceedings deserve to be quashed set aside - However, department officers are free to take recourse to the appropriate procedure known to law. - HC
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