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...
Re-export of even after the expiry of the warehousing period - Due to COVID-19 pandemic, the appellants were unable to proceed with their construction project and clear the goods for home consumption - In light of the circumstances, including the COVID-19 pandemic and the appellant's efforts to re-export the goods, the Tribunal found merit in the appellant's arguments. They emphasized the need for flexibility in such exceptional situations and cited the judgement of the Hon’ble Supreme Court regarding the extension of limitation period. Consequently, the Tribunal set aside the impugned order and directed the respondent to allow re-export of the goods within a specified period without insisting on payment of duty, interest, fine, or penalty.
Re-export of even after the expiry of the warehousing period - Due to COVID-19 pandemic, the appellants were unable to proceed with their construction project and clear the goods for home consumption - In light of the circumstances, including the COVID-19 pandemic and the appellant's efforts to re-export the goods, the Tribunal found merit in the appellant's arguments. They emphasized the need for flexibility in such exceptional situations and cited the judgement of the Hon’ble Supreme Court regarding the extension of limitation period. Consequently, the Tribunal set aside the impugned order and directed the respondent to allow re-export of the goods within a specified period without insisting on payment of duty, interest, fine, or penalty.
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