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...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Clandestine removal - evasion of duty - clearance of branded Khaini - burden to prove on Revenue - Ultimately, the High court concurred with the majority view of the CESTAT, which had found the evidence against the respondents unreliable and insufficient to establish the charge of clandestine removal. The appeals filed by the Revenue were dismissed on the grounds that the allegations could not be substantiated beyond reasonable doubt, underscoring the need for tangible evidence to support claims of tax evasion and clandestine operations.
Clandestine removal - evasion of duty - clearance of branded Khaini - burden to prove on Revenue - Ultimately, the High court concurred with the majority view of the CESTAT, which had found the evidence against the respondents unreliable and insufficient to establish the charge of clandestine removal. The appeals filed by the Revenue were dismissed on the grounds that the allegations could not be substantiated beyond reasonable doubt, underscoring the need for tangible evidence to support claims of tax evasion and clandestine operations.
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