Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearin...
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
GST-related tax fraud allegations based on non-response and non-payment of Central or State GST must be addressed under the CGST Act where proceedings under that special enactment have already commenced. Sections 4 and 5 of the BNSS preserve the investigative and procedural framework prescribed by special statutes, preventing recourse to general criminal law for offences governed by such statutes. On this basis, BNS prosecution for the alleged GST defaults, including the charge-sheet and cognizance order against the taxpayer, was set aside.
GST-related tax fraud allegations based on non-response and non-payment of Central or State GST must be addressed under the CGST Act where proceedings under that special enactment have already commenced. Sections 4 and 5 of the BNSS preserve the investigative and procedural framework prescribed by special statutes, preventing recourse to general criminal law for offences governed by such statutes. On this basis, BNS prosecution for the alleged GST defaults, including the charge-sheet and cognizance order against the taxpayer, was set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
