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...
Denial of adjournment request - Release of goods based on forged documents leading to fraud - Customs clearance of imported mobile phones with duplicate IMEI numbers - Failure to provide evidence of bona fide actions in releasing goods. Perusal of statements reveals admission of mistake in releasing warehoused goods based on unauthorized 'Out of Charge' order without proper document verification. Lack of evidence produced by appellant to prove bona fide actions. Repeated adjournment requests and absence indicate intent to delay proceedings. Appellate Tribunal upholds original order dismissing appeal on merits and for want of prosecution.
Denial of adjournment request - Release of goods based on forged documents leading to fraud - Customs clearance of imported mobile phones with duplicate IMEI numbers - Failure to provide evidence of bona fide actions in releasing goods. Perusal of statements reveals admission of mistake in releasing warehoused goods based on unauthorized 'Out of Charge' order without proper document verification. Lack of evidence produced by appellant to prove bona fide actions. Repeated adjournment requests and absence indicate intent to delay proceedings. Appellate Tribunal upholds original order dismissing appeal on merits and for want of prosecution.
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