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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100% EOU - Cancellation of bonded warehouse licence, letter of permission (LOP) and registration - The Tribunal scrutinized the cancellation of the appellant's bonded warehouse license. It noted that while the license had been canceled retrospectively, the consequences of this cancellation were not addressed as per the Customs Act, 1962. The Tribunal emphasized that the provisions of the Customs Act did not align with the procedures outlined in the Foreign Trade Policy (FTP). It highlighted the lack of statutory reference to support the procedures outlined in the FTP, emphasizing that institutions governed by statute cannot be subordinated to policies. - As a result, the Tribunal set aside the impugned order and remanded the matter to the original authority for a fresh decision in accordance with the law.
100% EOU - Cancellation of bonded warehouse licence, letter of permission (LOP) and registration - The Tribunal scrutinized the cancellation of the appellant's bonded warehouse license. It noted that while the license had been canceled retrospectively, the consequences of this cancellation were not addressed as per the Customs Act, 1962. The Tribunal emphasized that the provisions of the Customs Act did not align with the procedures outlined in the Foreign Trade Policy (FTP). It highlighted the lack of statutory reference to support the procedures outlined in the FTP, emphasizing that institutions governed by statute cannot be subordinated to policies. - As a result, the Tribunal set aside the impugned order and remanded the matter to the original authority for a fresh decision in accordance with the law.
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