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...
Import of brand new vehicle or not - Valuation of the car - Regarding the eligibility for customs duty exemption, the tribunal found that the vehicle's low mileage (121 km) and registration in UAE were not sufficient evidence to deem it as used. It emphasized that registration in UAE was likely for technical formalities and not for actual use.
Import of brand new vehicle or not - Valuation of the car - Regarding the eligibility for customs duty exemption, the tribunal found that the vehicle's low mileage (121 km) and registration in UAE were not sufficient evidence to deem it as used. It emphasized that registration in UAE was likely for technical formalities and not for actual use.
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