Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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Grant of bail - creation of a bogus company and issuing forged bills to other businessmen for getting false benefit of input tax credit - The High Court observed that, Applicant is a businessman and he has earned wrongful gain of input tax credit. Offence under section 132 of GST Act is punishable upto 3 years of imprisonment. Applicant is made accused on basis of memorandum given by main accused in the case. HC granted bail to the petitioner subject to conditions.
Grant of bail - creation of a bogus company and issuing forged bills to other businessmen for getting false benefit of input tax credit - The High Court observed that, Applicant is a businessman and he has earned wrongful gain of input tax credit. Offence under section 132 of GST Act is punishable upto 3 years of imprisonment. Applicant is made accused on basis of memorandum given by main accused in the case. HC granted bail to the petitioner subject to conditions.
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