Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Seeking cancellation of anticipatory bail granted to respondent/accused - It appears that there has not been violation of this condition also. Although nothing bars the department to carry out further investigation in this regard and to justify that actually no refund of Rs. 18 crores has been made by the respondent/accused but on perusal of the record produced by the respondent/accused, which has not been disputed by the department and also in view of the averments made by the parties, this court reaches to this conclusion that there is no violation of condition no. 6 also by the respondent/accused. - DSC
Seeking cancellation of anticipatory bail granted to respondent/accused - It appears that there has not been violation of this condition also. Although nothing bars the department to carry out further investigation in this regard and to justify that actually no refund of Rs. 18 crores has been made by the respondent/accused but on perusal of the record produced by the respondent/accused, which has not been disputed by the department and also in view of the averments made by the parties, this court reaches to this conclusion that there is no violation of condition no. 6 also by the respondent/accused. - DSC
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