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...
The case involved a dispute regarding the switching of options u/r 6(3) of the CENVAT Credit Rules, 2004 within the same financial year. The issue was whether a manufacturer could switch options without proper intimation to the jurisdictional Central Excise authority. The High Court held that the restriction on withdrawing the option during the financial year only applies if the manufacturer has formally intimated the Range Superintendent of the switch. The court found no evidence that the manufacturer had exercised the initial option as claimed by the Commissioner. The Tribunal's decision to allow the appeal and quash the Order-in-Original was upheld, dismissing the appeal.
The case involved a dispute regarding the switching of options u/r 6(3) of the CENVAT Credit Rules, 2004 within the same financial year. The issue was whether a manufacturer could switch options without proper intimation to the jurisdictional Central Excise authority. The High Court held that the restriction on withdrawing the option during the financial year only applies if the manufacturer has formally intimated the Range Superintendent of the switch. The court found no evidence that the manufacturer had exercised the initial option as claimed by the Commissioner. The Tribunal's decision to allow the appeal and quash the Order-in-Original was upheld, dismissing the appeal.
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