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...
Denial of duty exemption availed by the assessee in terms of EPCG Authorisation - export obligation - Delay in getting EODC - The appellant should not be taken to task due to a delay caused in the DGFT office to act on their request for redemption of EPCG Licence. - Demand set aside - AT
Denial of duty exemption availed by the assessee in terms of EPCG Authorisation - export obligation - Delay in getting EODC - The appellant should not be taken to task due to a delay caused in the DGFT office to act on their request for redemption of EPCG Licence. - Demand set aside - AT
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