Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Verifiable evidence of lawful domestic procurement can discharge the claimant's burden for notified gold. Supplier invoices, bank-payment records and GST returns require departmental verification and rebuttal; foreign markings, delayed production of documents and uncorroborated or retracted statements do not by themselves establish smuggling or justify final confiscation. Initial seizure may rest on credible intelligence and reasonable belief, but final confiscation requires proof. Indian currency may be confiscated as smuggled-goods sale proceeds only upon proof of a proximate, identifiable link to specified smuggled goods and knowing dealings. Where these requirements are unmet, confiscation and related penalties are unsustainable.
Verifiable evidence of lawful domestic procurement can discharge the claimant's burden for notified gold. Supplier invoices, bank-payment records and GST returns require departmental verification and rebuttal; foreign markings, delayed production of documents and uncorroborated or retracted statements do not by themselves establish smuggling or justify final confiscation. Initial seizure may rest on credible intelligence and reasonable belief, but final confiscation requires proof. Indian currency may be confiscated as smuggled-goods sale proceeds only upon proof of a proximate, identifiable link to specified smuggled goods and knowing dealings. Where these requirements are unmet, confiscation and related penalties are unsustainable.
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