Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Seeking grant of Regular Bail - Evasion of tax - false and fabricated documents - The court considered the severity of the accusations, the nature of the evidence, the applicant's past antecedents in similar offenses, and the possibility of tampering with evidence and influencing witnesses. The court held that despite the applicant's arguments based on the Central Goods and Services Tax Act, 2017, the FIR was registered for offenses under the IPC and not under the GST Act. - Bail application rejected - HC
Seeking grant of Regular Bail - Evasion of tax - false and fabricated documents - The court considered the severity of the accusations, the nature of the evidence, the applicant's past antecedents in similar offenses, and the possibility of tampering with evidence and influencing witnesses. The court held that despite the applicant's arguments based on the Central Goods and Services Tax Act, 2017, the FIR was registered for offenses under the IPC and not under the GST Act. - Bail application rejected - HC
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