Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
In a GST prosecution alleging fraudulent availing of input tax credit through invoices without actual supply, arrest must rest on recorded reasons to believe supported by material, not suspicion alone, and cannot be used to compel tax payment. The note also reiterates the presumption of innocence in criminal law. It records that where custody has continued for months, the case is largely documentary and electronic, trial is unlikely to finish soon, and there is no material of tampering, witness pressure, or non-cooperation, continued incarceration is unnecessary and bail may be granted on conditions.
In a GST prosecution alleging fraudulent availing of input tax credit through invoices without actual supply, arrest must rest on recorded reasons to believe supported by material, not suspicion alone, and cannot be used to compel tax payment. The note also reiterates the presumption of innocence in criminal law. It records that where custody has continued for months, the case is largely documentary and electronic, trial is unlikely to finish soon, and there is no material of tampering, witness pressure, or non-cooperation, continued incarceration is unnecessary and bail may be granted on conditions.
Note: It is a system-generated summary and is for quick reference only.
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