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...
Clandestine removal demand based on electrical consumption was challenged. Average electricity consumption for certain periods was calculated. Cross-examination of officials whose statements were relied upon was denied, violating natural justice principles. The Tribunal consistently rejected electricity consumption-based quantification using Dr. Batra's formula. However, in this case, the Revenue calculated actual average consumption without using the formula. The appellant's argument regarding applicability of case law was rejected. The appellant was denied the opportunity to cross-examine persons whose statements were relied upon, contrary to the High Court's ruling allowing such cross-examination. The matter was remanded to the Adjudicating Authority to provide the appellant an opportunity for cross-examination.
Clandestine removal demand based on electrical consumption was challenged. Average electricity consumption for certain periods was calculated. Cross-examination of officials whose statements were relied upon was denied, violating natural justice principles. The Tribunal consistently rejected electricity consumption-based quantification using Dr. Batra's formula. However, in this case, the Revenue calculated actual average consumption without using the formula. The appellant's argument regarding applicability of case law was rejected. The appellant was denied the opportunity to cross-examine persons whose statements were relied upon, contrary to the High Court's ruling allowing such cross-examination. The matter was remanded to the Adjudicating Authority to provide the appellant an opportunity for cross-examination.
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