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...
Subsumation of pre-GST levies into GST reduced the effective tax incidence on DTH services, and that statutory reduction (despite a higher headline rate) created a pass through benefit which suppliers were obliged to transmit to consumers; failure to collect entertainment tax pre GST does not negate that obligation. The obligation to pass resulting tax/ITC benefits applies and was found unmet, with profiteering quantified by comparison of input tax credit to turnover (DGAP methodology) at the stated amount for the period, and the remedy directed as deposit into Central and State Consumer Welfare Funds with interest treatment governed prospectively by the amended rules.
Subsumation of pre-GST levies into GST reduced the effective tax incidence on DTH services, and that statutory reduction (despite a higher headline rate) created a pass through benefit which suppliers were obliged to transmit to consumers; failure to collect entertainment tax pre GST does not negate that obligation. The obligation to pass resulting tax/ITC benefits applies and was found unmet, with profiteering quantified by comparison of input tax credit to turnover (DGAP methodology) at the stated amount for the period, and the remedy directed as deposit into Central and State Consumer Welfare Funds with interest treatment governed prospectively by the amended rules.
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