Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
Year-wise GST tax periods make composite show cause notices impermissible, requiring separate proceedings despite contrary non-jurisdictional preceden...
Recording pre-charge evidence in a GST prosecution without a formal order summoning the accused is procedurally erroneous. The trial court must first follow the prescribed process, including the hearing requirement before taking cognizance under Section 223 of the BNSS and the applicable Supreme Court principles. Orders recording pre-charge evidence without compliance were set aside, and the trial court was directed to proceed under the statutory procedure.
Recording pre-charge evidence in a GST prosecution without a formal order summoning the accused is procedurally erroneous. The trial court must first follow the prescribed process, including the hearing requirement before taking cognizance under Section 223 of the BNSS and the applicable Supreme Court principles. Orders recording pre-charge evidence without compliance were set aside, and the trial court was directed to proceed under the statutory procedure.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
