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...
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Smuggling - Gold - absolute confiscation - onus to prove - The Tribunal noted that the gold seizure occurred during a town seizure, and the gold lacked foreign markings. The person in possession had stated that it was purchased from a legitimate source in Chennai. Therefore, the Customs Officer lacked sufficient basis to conclude that the gold was of foreign origin or smuggled. - The appellant provided detailed evidence of the gold purchase transaction, including the source of funds and the seller's details. The Tribunal found this evidence credible and sufficient to establish the legitimacy of the purchase. - Consequently, the Tribunal set aside the impugned order, granting the appellant consequential benefits.
Smuggling - Gold - absolute confiscation - onus to prove - The Tribunal noted that the gold seizure occurred during a town seizure, and the gold lacked foreign markings. The person in possession had stated that it was purchased from a legitimate source in Chennai. Therefore, the Customs Officer lacked sufficient basis to conclude that the gold was of foreign origin or smuggled. - The appellant provided detailed evidence of the gold purchase transaction, including the source of funds and the seller's details. The Tribunal found this evidence credible and sufficient to establish the legitimacy of the purchase. - Consequently, the Tribunal set aside the impugned order, granting the appellant consequential benefits.
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