Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Seeking grant of bail - Conspiracy - Illegal and fraudulent availment of fake Input Tax Credit - It is pertinent to observe that Section 70 of CGST Act provides for recording of statements with regard to the proceedings under the Act. This section nowhere specifically says that such statements can be used against the maker of such statements during the trial. The complainant has not pointed out any legal provision which makes it impossible for the maker of the statement under Section 70 of CGST Act to retract the same - The complainant department has not given any specific reason why the accused was not summoned after 22.06.2022. - Bail allowed - DSC
Seeking grant of bail - Conspiracy - Illegal and fraudulent availment of fake Input Tax Credit - It is pertinent to observe that Section 70 of CGST Act provides for recording of statements with regard to the proceedings under the Act. This section nowhere specifically says that such statements can be used against the maker of such statements during the trial. The complainant has not pointed out any legal provision which makes it impossible for the maker of the statement under Section 70 of CGST Act to retract the same - The complainant department has not given any specific reason why the accused was not summoned after 22.06.2022. - Bail allowed - DSC
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