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...
The Madhya Pradesh High Court directed the Respondent to release the original documents seized from the Petitioner's premises within 30 days of issuing the show cause notice, as per u/s 67(3) of the CGST Act and u/r 27 of the Central Excise Rules 2017. The Petitioner is entitled to both certified copies of relied documents and original copies of non-relied documents for a fair defense. The court emphasized the Petitioner's right to cross-examine witnesses relied upon in the show cause notices to ensure a fair hearing and adherence to principles of natural justice. The Respondents were ordered to provide all original seized documents to the Petitioner for preparing a reply, thereby allowing the petition.
The Madhya Pradesh High Court directed the Respondent to release the original documents seized from the Petitioner's premises within 30 days of issuing the show cause notice, as per u/s 67(3) of the CGST Act and u/r 27 of the Central Excise Rules 2017. The Petitioner is entitled to both certified copies of relied documents and original copies of non-relied documents for a fair defense. The court emphasized the Petitioner's right to cross-examine witnesses relied upon in the show cause notices to ensure a fair hearing and adherence to principles of natural justice. The Respondents were ordered to provide all original seized documents to the Petitioner for preparing a reply, thereby allowing the petition.
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