Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Section 140 permits carry forward of eligible CENVAT credit into the GST regime where the credit is reflected in the return for the period ending immediately before the appointed day, and Section 140(5) does not negate that entitlement; it only extends credit availability for specified post-appointed-day receipt situations. The authority's view that pre-appointed-day credit could not transition was based on a reading of the provision and was unsustainable. The High Court set aside the order reversing the transitioned credit and directed consequential proceedings to be completed expeditiously.
Section 140 permits carry forward of eligible CENVAT credit into the GST regime where the credit is reflected in the return for the period ending immediately before the appointed day, and Section 140(5) does not negate that entitlement; it only extends credit availability for specified post-appointed-day receipt situations. The authority's view that pre-appointed-day credit could not transition was based on a reading of the provision and was unsustainable. The High Court set aside the order reversing the transitioned credit and directed consequential proceedings to be completed expeditiously.
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