Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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...
Area Based Exemption - The appellant, engaged in the manufacture of pharmaceutical products in Sikkim, applied for a special rate of value addition at 73.5% for FY 2009-10 to claim a refund of central excise duty. The application was rejected by the authorities, citing a value addition of 58.86%. The appellant contested this, arguing that the actual cost of raw materials should be considered, not a notional value. The appeal was allowed by the tribunal, and the impugned order was set aside, granting the appellant relief.
Area Based Exemption - The appellant, engaged in the manufacture of pharmaceutical products in Sikkim, applied for a special rate of value addition at 73.5% for FY 2009-10 to claim a refund of central excise duty. The application was rejected by the authorities, citing a value addition of 58.86%. The appellant contested this, arguing that the actual cost of raw materials should be considered, not a notional value. The appeal was allowed by the tribunal, and the impugned order was set aside, granting the appellant relief.
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