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...
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Arrest for cognizable and non-bailable GST offences requires credible material, recorded reasons to believe, and consideration of necessity rather than mechanical exercise of power. In alleged online gaming tax evasion involving dummy entities, suppression of taxable value and fund layering, the recorded grounds identified the petitioner's alleged role, risk of evidence tampering, and need for custodial investigation. The notes state that arrest may be justified, including for offences punishable up to five years' imprisonment, to support investigation and prevent further offence, disappearance or tampering of evidence, or witness influence. The High Court found the arrest compliant with the applicable departmental circular, dismissed the habeas corpus petition, and declined release.
Arrest for cognizable and non-bailable GST offences requires credible material, recorded reasons to believe, and consideration of necessity rather than mechanical exercise of power. In alleged online gaming tax evasion involving dummy entities, suppression of taxable value and fund layering, the recorded grounds identified the petitioner's alleged role, risk of evidence tampering, and need for custodial investigation. The notes state that arrest may be justified, including for offences punishable up to five years' imprisonment, to support investigation and prevent further offence, disappearance or tampering of evidence, or witness influence. The High Court found the arrest compliant with the applicable departmental circular, dismissed the habeas corpus petition, and declined release.
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