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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Pre-conviction detention must not be punitive: bail in GST prosecution serves to secure the accused's attendance at trial while preserving the presumption of innocence and personal liberty under Article 21. Where investigation is complete, the prosecution relies mainly on documentary, electronic and statement evidence, and trial is unlikely to conclude within a reasonable time, continued custody requires exceptional justification. The notes state that absence of criminal antecedents, absconding risk, witness intimidation or evidence tampering supported bail. Assessment proceedings do not bar criminal prosecution, although their outcome may affect it. Bail was granted subject to conditions protecting trial proceedings and prosecution evidence.
Pre-conviction detention must not be punitive: bail in GST prosecution serves to secure the accused's attendance at trial while preserving the presumption of innocence and personal liberty under Article 21. Where investigation is complete, the prosecution relies mainly on documentary, electronic and statement evidence, and trial is unlikely to conclude within a reasonable time, continued custody requires exceptional justification. The notes state that absence of criminal antecedents, absconding risk, witness intimidation or evidence tampering supported bail. Assessment proceedings do not bar criminal prosecution, although their outcome may affect it. Bail was granted subject to conditions protecting trial proceedings and prosecution evidence.
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