Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Bail in GST prosecutions involving alleged fraudulent input tax credit through fake invoices should not be denied solely because of criminal antecedents where no exceptional risk of evidence tampering, witness intimidation, evasion, or misuse of liberty is shown. Completed investigation, a filed complaint, predominantly documentary evidence, Magistrate-triable offences, and the absence of an immediate prospect of trial completion support release, consistent with the presumption of innocence and the non-punitive nature of pre-trial detention. Bail was granted subject to conditions preventing interference with evidence or witnesses, similar offences, unauthorised foreign travel, and requiring attendance before the trial court.
Bail in GST prosecutions involving alleged fraudulent input tax credit through fake invoices should not be denied solely because of criminal antecedents where no exceptional risk of evidence tampering, witness intimidation, evasion, or misuse of liberty is shown. Completed investigation, a filed complaint, predominantly documentary evidence, Magistrate-triable offences, and the absence of an immediate prospect of trial completion support release, consistent with the presumption of innocence and the non-punitive nature of pre-trial detention. Bail was granted subject to conditions preventing interference with evidence or witnesses, similar offences, unauthorised foreign travel, and requiring attendance before the trial court.
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