Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Quashing of criminal proceedings is confined to exceptional cases where the FIR or charge-sheet, even if taken at face value, discloses no offence; here, the High Court held that departmental records, returns, software-generated data, bank details and witness statements disclosed a prima facie cognizable offence. The plea that the dispute fell exclusively under the VAT statute was rejected because a special fiscal remedy does not bar penal prosecution where allegations also indicate deception and fraudulent conduct. Objections based on sanction, reassessment, rival witness versions, alleged principal offender status, tax payment and delay were treated as disputed factual issues for trial. The petition for quashing was dismissed and the prosecution was allowed to continue.
Quashing of criminal proceedings is confined to exceptional cases where the FIR or charge-sheet, even if taken at face value, discloses no offence; here, the High Court held that departmental records, returns, software-generated data, bank details and witness statements disclosed a prima facie cognizable offence. The plea that the dispute fell exclusively under the VAT statute was rejected because a special fiscal remedy does not bar penal prosecution where allegations also indicate deception and fraudulent conduct. Objections based on sanction, reassessment, rival witness versions, alleged principal offender status, tax payment and delay were treated as disputed factual issues for trial. The petition for quashing was dismissed and the prosecution was allowed to continue.
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