Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Anticipatory bail in alleged fraudulent input tax credit matters is examined through the necessity of arrest and custodial interrogation. The notes state that arrest powers under the CGST Act require objectively founded reasons to believe and are investigative rather than punitive. They emphasise that the seriousness of an economic offence alone does not displace personal liberty, particularly where documentary, financial and electronic material has largely been secured and there is no indicated risk of absconding or evidence tampering. Pending tax adjudication does not prevent criminal investigation, but tax recovery concerns alone should not determine liberty. Bail may be conditioned on surrender, cooperation, travel restrictions and non-interference with evidence, while lawful future arrest remains available if valid grounds arise.
Anticipatory bail in alleged fraudulent input tax credit matters is examined through the necessity of arrest and custodial interrogation. The notes state that arrest powers under the CGST Act require objectively founded reasons to believe and are investigative rather than punitive. They emphasise that the seriousness of an economic offence alone does not displace personal liberty, particularly where documentary, financial and electronic material has largely been secured and there is no indicated risk of absconding or evidence tampering. Pending tax adjudication does not prevent criminal investigation, but tax recovery concerns alone should not determine liberty. Bail may be conditioned on surrender, cooperation, travel restrictions and non-interference with evidence, while lawful future arrest remains available if valid grounds arise.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4789
Join Channel
TaxTMI 
