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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The applicant sought regular bail for allegedly illegally claiming Input Tax Credit (ITC) through fake firms without conducting any business or supply of goods, contravening provisions of the CGST Act. Statements recorded u/s 136 of the CGST Act were considered relevant. Evidence showed the applicant operated multiple firms on a single PAN, claiming ITC without actual business operations. Citing the ARNESH KUMAR case, the High Court noted that the applicant's detention was unjustified as investigations were completed and the maximum punishment was five years. The bail application was granted, subject to specified conditions.
The applicant sought regular bail for allegedly illegally claiming Input Tax Credit (ITC) through fake firms without conducting any business or supply of goods, contravening provisions of the CGST Act. Statements recorded u/s 136 of the CGST Act were considered relevant. Evidence showed the applicant operated multiple firms on a single PAN, claiming ITC without actual business operations. Citing the ARNESH KUMAR case, the High Court noted that the applicant's detention was unjustified as investigations were completed and the maximum punishment was five years. The bail application was granted, subject to specified conditions.
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