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...
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AAR held that the applicant's supply of processed frozen shrimp (HSN 0306) packaged in printed pouches or boxes and placed in printed master cartons not exceeding 25 kg constitutes a taxable supply of "pre-packaged and labelled" goods within the meaning of the Legal Metrology Act, 2009. Such supplies are not exempt or nil-rated for outbound movement; GST is leviable at 5% under the applicable notification effective July 2022. The Authority concluded that the pre-packaged, labelled nature and the ≤25 kg packaging threshold bring the exports within the GST net, rendering the export transaction subject to GST irrespective of its destination.
AAR held that the applicant's supply of processed frozen shrimp (HSN 0306) packaged in printed pouches or boxes and placed in printed master cartons not exceeding 25 kg constitutes a taxable supply of "pre-packaged and labelled" goods within the meaning of the Legal Metrology Act, 2009. Such supplies are not exempt or nil-rated for outbound movement; GST is leviable at 5% under the applicable notification effective July 2022. The Authority concluded that the pre-packaged, labelled nature and the ≤25 kg packaging threshold bring the exports within the GST net, rendering the export transaction subject to GST irrespective of its destination.
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