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...
Self-assessed Bills of Entry attain finality unless challenged within the statutory appellate period. The Tribunal held that reassessment under Section 17(5) applies only where departmental verification, examination, testing or similar scrutiny shows the self-assessment to be incorrect; a later allegation of short shipment, raised about two years after clearance, could not reopen a concluded assessment. It further held that refund proceedings cannot be used as a substitute for appeal or as a fresh assessment on merits. Because the importer did not timely challenge the assessment, and any belated challenge was beyond the condonable period, both reassessment and refund were rightly rejected.
Self-assessed Bills of Entry attain finality unless challenged within the statutory appellate period. The Tribunal held that reassessment under Section 17(5) applies only where departmental verification, examination, testing or similar scrutiny shows the self-assessment to be incorrect; a later allegation of short shipment, raised about two years after clearance, could not reopen a concluded assessment. It further held that refund proceedings cannot be used as a substitute for appeal or as a fresh assessment on merits. Because the importer did not timely challenge the assessment, and any belated challenge was beyond the condonable period, both reassessment and refund were rightly rejected.
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