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 ...
IGST exemption availed under EPCG Scheme rejected. Demand of customs duty in lieu of IGST, confiscation, interest, penalties under Customs Act, 1962 confirmed. Allegation: Notification amended, payment in INR for services in Appendix 5D counted towards export obligation only if IGST exemption not availed. HELD: EPCG License issued on 21.01.2019, export obligation period till 20.01.2025. Proceedings premature before expiry of licensing period, impugned order confirming demands unjustified. Supreme Court judgment: Importers not meeting pre-import conditions to pay GST/Compensation Cess, can claim refund/avail Input Tax Credit. If IGST paid, available as Input Tax Credit, reducing net GST liability, revenue neutral. Confiscation of imported goods set aside. Penalties unwarranted. Impugned order set aside, appeal allowed.
IGST exemption availed under EPCG Scheme rejected. Demand of customs duty in lieu of IGST, confiscation, interest, penalties under Customs Act, 1962 confirmed. Allegation: Notification amended, payment in INR for services in Appendix 5D counted towards export obligation only if IGST exemption not availed. HELD: EPCG License issued on 21.01.2019, export obligation period till 20.01.2025. Proceedings premature before expiry of licensing period, impugned order confirming demands unjustified. Supreme Court judgment: Importers not meeting pre-import conditions to pay GST/Compensation Cess, can claim refund/avail Input Tax Credit. If IGST paid, available as Input Tax Credit, reducing net GST liability, revenue neutral. Confiscation of imported goods set aside. Penalties unwarranted. Impugned order set aside, appeal allowed.
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