Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Customs department's conduct was wrongful, vindictive, and gross abuse of power in restricting petitioner's exit without justification, despite acquittal on merit in smuggling case. Court invoked Section 482 CrPC for complete justice, as respondent's conduct was reprehensible and unbecoming. Articles 20, 21, and 22 rights extend to non-citizens. Petitioner granted exit permit within two weeks and Rs. 10,00,000 compensation for mental agony, trauma, and sufferings due to respondent's conduct. Petition allowed.
Customs department's conduct was wrongful, vindictive, and gross abuse of power in restricting petitioner's exit without justification, despite acquittal on merit in smuggling case. Court invoked Section 482 CrPC for complete justice, as respondent's conduct was reprehensible and unbecoming. Articles 20, 21, and 22 rights extend to non-citizens. Petitioner granted exit permit within two weeks and Rs. 10,00,000 compensation for mental agony, trauma, and sufferings due to respondent's conduct. Petition allowed.
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