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 ...
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Refusal for Renewal of Customs Broker’s Licence - The Tribunal noted serious allegations against the appellant, including the suppression of facts regarding the original license, allegations of forgery, and operating the license without a Customs authorized signatory for three years. - The appellant failed to provide reasonable explanations for these allegations. - The Commissioner's decision to not renew the License was based on adverse findings against the appellant, as authorized by the CBLR. - AT
Refusal for Renewal of Customs Broker’s Licence - The Tribunal noted serious allegations against the appellant, including the suppression of facts regarding the original license, allegations of forgery, and operating the license without a Customs authorized signatory for three years. - The appellant failed to provide reasonable explanations for these allegations. - The Commissioner's decision to not renew the License was based on adverse findings against the appellant, as authorized by the CBLR. - AT
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