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...
Online issuance, re-issuance, revalidation and transmission of Post Export EPCG duty credit scrips has been enabled through the DGFT portal to address difficulties with manually issued offline scrips. Regional Authorities must process closure requests in the online module and, on approval, generate electronic scrips for transmission to ICEGATE. Where an online scrip is valid but not yet transmitted, or has expired pending transmission, applicants may raise a Service Request Ticket for revalidation or retransmission with a fresh expiry date. Where closure is complete but no electronic scrip exists, or only a manual scrip was issued, applicants may seek electronic generation on approval.
Online issuance, re-issuance, revalidation and transmission of Post Export EPCG duty credit scrips has been enabled through the DGFT portal to address difficulties with manually issued offline scrips. Regional Authorities must process closure requests in the online module and, on approval, generate electronic scrips for transmission to ICEGATE. Where an online scrip is valid but not yet transmitted, or has expired pending transmission, applicants may raise a Service Request Ticket for revalidation or retransmission with a fresh expiry date. Where closure is complete but no electronic scrip exists, or only a manual scrip was issued, applicants may seek electronic generation on approval.
Note: It is a system-generated summary and is for quick reference only.