Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
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Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
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For anticipatory bail, the expression "jurisdictional Court"...
Concurrent anticipatory-bail jurisdiction permits applications before either forum, while secured evidence may negate custodial interrogation in GST evasion.
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For anticipatory bail, the expression "jurisdictional Court" includes both the High Court and the Court of Session, allowing applicants to choose either forum rather than requiring an approach to the Principal Sessions Court. In alleged GST evasion, custodial interrogation was not considered necessary where the maximum punishment was five years, the offences were compoundable, documentary and digital evidence was substantially secured by authorities, and the applicants had business roots and agreed to cooperate. Anticipatory bail was granted subject to conditions including deposit, passport surrender, reporting requirements, bonds, and continued cooperation with the investigation.
For anticipatory bail, the expression "jurisdictional Court" includes both the High Court and the Court of Session, allowing applicants to choose either forum rather than requiring an approach to the Principal Sessions Court. In alleged GST evasion, custodial interrogation was not considered necessary where the maximum punishment was five years, the offences were compoundable, documentary and digital evidence was substantially secured by authorities, and the applicants had business roots and agreed to cooperate. Anticipatory bail was granted subject to conditions including deposit, passport surrender, reporting requirements, bonds, and continued cooperation with the investigation.
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