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...
Valuation of the import of car - the CESTAT criticized the adjudicating authority for rejecting the declared value without sufficient reasoning. It emphasized that without evidence of undervaluation, the transaction value should be accepted. The court also disagreed with the use of Australian car values as a basis for revaluation, highlighting the difference in market dynamics.
Valuation of the import of car - the CESTAT criticized the adjudicating authority for rejecting the declared value without sufficient reasoning. It emphasized that without evidence of undervaluation, the transaction value should be accepted. The court also disagreed with the use of Australian car values as a basis for revaluation, highlighting the difference in market dynamics.
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