Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Application of an approved methodology to determine passing on of input tax credit benefits was applied to assess alleged anti profiteering under Section 171; the DGAP investigation concluded no additional ITC benefit accrued to the respondent and the applicant confirmed settlement, leading to acceptance of the DGAP report and closure of proceedings with no contravention found.
Application of an approved methodology to determine passing on of input tax credit benefits was applied to assess alleged anti profiteering under Section 171; the DGAP investigation concluded no additional ITC benefit accrued to the respondent and the applicant confirmed settlement, leading to acceptance of the DGAP report and closure of proceedings with no contravention found.
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