Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
GST officers must explain 'grounds of arrest' to offenders, obtain written acknowledgement: CBIC modified guidelines. As per Delhi HC order in Kshitij Ghildiyal vs DGGI case, following SC judgments, CBIC mandated explaining specific grounds of arrest to accused, not just general reasons, and obtaining written acknowledgment in arrest memo annexure, distinguishing grounds from reasons as per SC.
GST officers must explain 'grounds of arrest' to offenders, obtain written acknowledgement: CBIC modified guidelines. As per Delhi HC order in Kshitij Ghildiyal vs DGGI case, following SC judgments, CBIC mandated explaining specific grounds of arrest to accused, not just general reasons, and obtaining written acknowledgment in arrest memo annexure, distinguishing grounds from reasons as per SC.
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