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 ...
Providing Services to SEZ unit - Benefit of exemption - The appellant couldn't submit Form A1 due to unavailability to SEZ units but submitted Form A2. The revenue argued against granting exemption due to non-submission of mandatory forms. However, the Tribunal ruled in favor of the appellant, stating that since Form A2 was available, denial of exemption was unwarranted. The appellant's eligibility for exemption was confirmed based on Form A2 issued by the jurisdictional officer. Consequently, the impugned order was set aside, and the appeal was allowed.
Providing Services to SEZ unit - Benefit of exemption - The appellant couldn't submit Form A1 due to unavailability to SEZ units but submitted Form A2. The revenue argued against granting exemption due to non-submission of mandatory forms. However, the Tribunal ruled in favor of the appellant, stating that since Form A2 was available, denial of exemption was unwarranted. The appellant's eligibility for exemption was confirmed based on Form A2 issued by the jurisdictional officer. Consequently, the impugned order was set aside, and the appeal was allowed.
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