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...
Profiteering resulting from failure to pass on increased input tax credit ratio (0.43 percentage points) was quantified at Rs. 1,00,67,677; this finding was accepted and the benefit is to be refunded, apportioned pro rata to 340 home buyers, the respondent having acknowledged the contravention. The respondent is required to refund the profiteered amount to each eligible buyer and to pay interest on the refunded amounts under the applicable CGST rules. The DGAP investigation report is accepted and the proceedings are closed on the basis of the respondent's undertaking to comply with the refund and interest directions.
Profiteering resulting from failure to pass on increased input tax credit ratio (0.43 percentage points) was quantified at Rs. 1,00,67,677; this finding was accepted and the benefit is to be refunded, apportioned pro rata to 340 home buyers, the respondent having acknowledged the contravention. The respondent is required to refund the profiteered amount to each eligible buyer and to pay interest on the refunded amounts under the applicable CGST rules. The DGAP investigation report is accepted and the proceedings are closed on the basis of the respondent's undertaking to comply with the refund and interest directions.
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