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 ...
Recovery under demand notices based on alert issued 5 years ago - Bonds for Warehoused goods has already expired - The High Court determined that the demand notice issued under Section 72(1) of the Customs Act in 2013 became unenforceable when no concrete measures were undertaken within a reasonable period to execute the notice. The Court highlighted the lapse in action for nearly ten years, rendering the subsequent enforcement attempts invalid. - The Court found the Alert Notice issued in 2018 to be unjustified and illegal, as it sought to enforce an expired and redundant demand. This action was deemed contrary to the provisions of the Customs Act and the principles of limitation.
Recovery under demand notices based on alert issued 5 years ago - Bonds for Warehoused goods has already expired - The High Court determined that the demand notice issued under Section 72(1) of the Customs Act in 2013 became unenforceable when no concrete measures were undertaken within a reasonable period to execute the notice. The Court highlighted the lapse in action for nearly ten years, rendering the subsequent enforcement attempts invalid. - The Court found the Alert Notice issued in 2018 to be unjustified and illegal, as it sought to enforce an expired and redundant demand. This action was deemed contrary to the provisions of the Customs Act and the principles of limitation.
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