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...
Refund of service tax paid - entitlement for Cenvat credit of the service tax paid on the ocean freight on the reverse charge mechanism - rejection of refund on the ground that since the amount of service tax was paid on insistence of the audit party, there is suppression of fact - The Tribunal ruled that the allegation of suppression of fact was based on assumptions and presumptions, as there was no adjudication in a demand case. Therefore, it could not be conclusively established that there was suppression of fact in the payment of service tax on ocean freight.
Refund of service tax paid - entitlement for Cenvat credit of the service tax paid on the ocean freight on the reverse charge mechanism - rejection of refund on the ground that since the amount of service tax was paid on insistence of the audit party, there is suppression of fact - The Tribunal ruled that the allegation of suppression of fact was based on assumptions and presumptions, as there was no adjudication in a demand case. Therefore, it could not be conclusively established that there was suppression of fact in the payment of service tax on ocean freight.
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