Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
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In a GST prosecution alleging fraudulent input tax credit through fake invoices, the High Court held that the seriousness of an economic offence alone was not a sufficient ground to deny bail. Relying on Supreme Court guidance on bail and the right to speedy trial under Article 21, the Court noted that the accused had been in custody for about four months, had clean antecedents, and the case rested largely on documentary and electronic evidence. As there was no material showing a real risk of tampering with evidence, influencing witnesses, or evading trial, and the trial was unlikely to conclude soon, the Court found liberty should prevail pending trial and granted bail subject to safeguards.
In a GST prosecution alleging fraudulent input tax credit through fake invoices, the High Court held that the seriousness of an economic offence alone was not a sufficient ground to deny bail. Relying on Supreme Court guidance on bail and the right to speedy trial under Article 21, the Court noted that the accused had been in custody for about four months, had clean antecedents, and the case rested largely on documentary and electronic evidence. As there was no material showing a real risk of tampering with evidence, influencing witnesses, or evading trial, and the trial was unlikely to conclude soon, the Court found liberty should prevail pending trial and granted bail subject to safeguards.
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