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...
Interest on Delayed Refund - The High court carefully considered the submissions of both parties and found merit in the petitioner's contention regarding their statutory entitlement to interest under Section 27A of the Customs Act. The court noted that even if the petitioner had not explicitly requested interest, it would still be their statutory right to claim it upon allowance of the refund applications. - Consequently, the court directed the Adjudicating Officer to determine the petitioner's interest claim, allowing them a hearing to present relevant documents.
Interest on Delayed Refund - The High court carefully considered the submissions of both parties and found merit in the petitioner's contention regarding their statutory entitlement to interest under Section 27A of the Customs Act. The court noted that even if the petitioner had not explicitly requested interest, it would still be their statutory right to claim it upon allowance of the refund applications. - Consequently, the court directed the Adjudicating Officer to determine the petitioner's interest claim, allowing them a hearing to present relevant documents.
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