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...
CFS and warehouse clusters for export examination were re-arranged and renamed to expedite examination and processing of export cargo, superseding Public Notice No. 54/2023. The notice lists the revised three-cluster mapping of CFS/warehouses, including updated nomenclature and locations, and states that the notice will operate as a standing order for officers and staff of JNCH. Any implementation difficulties may be reported to the Commissioner.
CFS and warehouse clusters for export examination were re-arranged and renamed to expedite examination and processing of export cargo, superseding Public Notice No. 54/2023. The notice lists the revised three-cluster mapping of CFS/warehouses, including updated nomenclature and locations, and states that the notice will operate as a standing order for officers and staff of JNCH. Any implementation difficulties may be reported to the Commissioner.
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