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...
Refund claim - order of assessment in appeal not challenged - The Tribunal acknowledged the appellants' arguments regarding the contractual agreement and the price variation clause but emphasized that the refund claims were filed without challenging the assessment of the Bills of Entry. - Citing the decision in ITC Limited vs. Commissioner, the CESTAT held that refund claims cannot be entertained unless the order of assessment or self-assessment is modified in accordance with the law. It clarified that refund proceedings are not meant for reassessment and that the conditions of exemption cannot be adjudicated within the scope of refund provisions.
Refund claim - order of assessment in appeal not challenged - The Tribunal acknowledged the appellants' arguments regarding the contractual agreement and the price variation clause but emphasized that the refund claims were filed without challenging the assessment of the Bills of Entry. - Citing the decision in ITC Limited vs. Commissioner, the CESTAT held that refund claims cannot be entertained unless the order of assessment or self-assessment is modified in accordance with the law. It clarified that refund proceedings are not meant for reassessment and that the conditions of exemption cannot be adjudicated within the scope of refund provisions.
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