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 - irregular availment of Input Tax Credit - creation and operation of fake GST firms and issuing fake GST invoices from these firms - The High court examines evidence gathered during searches and the confessions of the accused. Despite the defense's claims of innocence and coercion by a third party, the court finds sufficient evidence to reject the bail applications. It emphasizes the seriousness of economic offences and the potential for harm to the economy. The decision highlights the need for a different approach to bail in such cases, considering their significant impact.
Seeking grant of bail - irregular availment of Input Tax Credit - creation and operation of fake GST firms and issuing fake GST invoices from these firms - The High court examines evidence gathered during searches and the confessions of the accused. Despite the defense's claims of innocence and coercion by a third party, the court finds sufficient evidence to reject the bail applications. It emphasizes the seriousness of economic offences and the potential for harm to the economy. The decision highlights the need for a different approach to bail in such cases, considering their significant impact.
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