Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Bail was granted in a GST prosecution for alleged fraudulent input tax credit because continued custody was found unwarranted on a cumulative assessment of bail factors. The Court relied on the petitioner's four months in custody, absence of criminal antecedents, the essentially documentary nature of the prosecution case, and the absence of material showing risk of tampering, witness influence, or non-cooperation. It also noted that the trial was unlikely to conclude soon and that the right to speedy trial is protected under Article 21. The Court held that economic offence allegations alone did not justify further incarceration and directed release on conditions to secure presence and protect the trial.
Bail was granted in a GST prosecution for alleged fraudulent input tax credit because continued custody was found unwarranted on a cumulative assessment of bail factors. The Court relied on the petitioner's four months in custody, absence of criminal antecedents, the essentially documentary nature of the prosecution case, and the absence of material showing risk of tampering, witness influence, or non-cooperation. It also noted that the trial was unlikely to conclude soon and that the right to speedy trial is protected under Article 21. The Court held that economic offence allegations alone did not justify further incarceration and directed release on conditions to secure presence and protect the trial.
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