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...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Section 482 CrPC is described as a safeguard against misuse of criminal process, but not as a licence for threshold appreciation of evidence. In a dispute arising from import, customs clearance and later fiscal proceedings, the absence of original transit declarations, forensic or handwriting material, and proof that either petitioner authored the disputed signatures meant forgery under Sections 463, 464 and 468 IPC was not disclosed. The complaint also failed to show deception at the inception of the transaction, cheating by personation or conspiracy. The criminal case was treated as an abuse of process and the FIR, charge-sheet and cognizance order were quashed.
Section 482 CrPC is described as a safeguard against misuse of criminal process, but not as a licence for threshold appreciation of evidence. In a dispute arising from import, customs clearance and later fiscal proceedings, the absence of original transit declarations, forensic or handwriting material, and proof that either petitioner authored the disputed signatures meant forgery under Sections 463, 464 and 468 IPC was not disclosed. The complaint also failed to show deception at the inception of the transaction, cheating by personation or conspiracy. The criminal case was treated as an abuse of process and the FIR, charge-sheet and cognizance order were quashed.
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