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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Recovery of duty foregone - non-fulfillment of export obligation - non-installation of the capital goods and consequent non-fulfilment of post-importation condition - The Tribunal observed that the imported goods were not installed as they were stored pending land acquisition for setting up a manufacturing facility. The appellant claimed to have fulfilled the export obligation within the extended time frame but failed to provide evidence of exports after installation. It was noted that the extension of time for installation did not automatically extend the deadline for fulfilling the export obligation. - The Tribunal deemed the confirmation of duty liability reasonable due to non-fulfillment of the export obligation within the prescribed period. - However matter remanded back for a fresh decision considering all relevant factors, including evidence of exports and entitlement to depreciation based on export performance.
Recovery of duty foregone - non-fulfillment of export obligation - non-installation of the capital goods and consequent non-fulfilment of post-importation condition - The Tribunal observed that the imported goods were not installed as they were stored pending land acquisition for setting up a manufacturing facility. The appellant claimed to have fulfilled the export obligation within the extended time frame but failed to provide evidence of exports after installation. It was noted that the extension of time for installation did not automatically extend the deadline for fulfilling the export obligation. - The Tribunal deemed the confirmation of duty liability reasonable due to non-fulfillment of the export obligation within the prescribed period. - However matter remanded back for a fresh decision considering all relevant factors, including evidence of exports and entitlement to depreciation based on export performance.
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