Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
HC granted bail in a GST prosecution alleging wrongful availment and passing on of input tax credit through transactions linked to a non-existent firm. The Court noted that no notice under Section 74 of the GST Act had been issued to the applicant's firm, no cancellation proceedings had been taken against its registration, and the supplier's registration was cancelled only after the relevant transactions. As the record then consisted of tax invoices, e-way bills and freight bills, and there were no criminal antecedents, the Court applied the principle that offences resting on documentary evidence ordinarily justify bail in the absence of extraordinary circumstances, and ordered release on conditions.
HC granted bail in a GST prosecution alleging wrongful availment and passing on of input tax credit through transactions linked to a non-existent firm. The Court noted that no notice under Section 74 of the GST Act had been issued to the applicant's firm, no cancellation proceedings had been taken against its registration, and the supplier's registration was cancelled only after the relevant transactions. As the record then consisted of tax invoices, e-way bills and freight bills, and there were no criminal antecedents, the Court applied the principle that offences resting on documentary evidence ordinarily justify bail in the absence of extraordinary circumstances, and ordered release on conditions.
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