Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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Seeking grant of Bail u/s 437 - tax evasion - The court examined the charges against the accused and found that they were detained for alleged offenses under the CGST Act. However, it emphasized the necessity for clear communication of charges in the arrest memo, as directed by legal precedents. - The court acknowledged procedural irregularities but noted that the accused had been in custody since their arrest. It highlighted the accused's cooperation with the investigation and concluded that there was no need for further detention. - Bail granted subject to conditions.
Seeking grant of Bail u/s 437 - tax evasion - The court examined the charges against the accused and found that they were detained for alleged offenses under the CGST Act. However, it emphasized the necessity for clear communication of charges in the arrest memo, as directed by legal precedents. - The court acknowledged procedural irregularities but noted that the accused had been in custody since their arrest. It highlighted the accused's cooperation with the investigation and concluded that there was no need for further detention. - Bail granted subject to conditions.
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