Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
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The High Court rejected the application filed by the petitioners u/s 245(2) of the Code of Criminal Procedure, thereby refusing to discharge them and quash the complaint regarding excess drawback amount demand by the Additional Commissioner of Customs. The court held that since the revision filed by the respondent against the original order dated 30.09.2013 is pending consideration before the Revisional Authority, no purpose would be served by allowing the complainant to proceed against the petitioners. However, discharging the accused on the ground that the original order is set aside would deprive the respondent of the right to prosecute based on that order. Consequently, the Special Court for Economic Offences, Bengaluru, was directed to stop further proceedings against the petitioners for the present, with liberty to the respondent to revive the complaint upon final adjudication of the dispute by the Revisional Authority, i.e., the Principal Commissioner RA and Ex-Officio Additional Secretary to the Government of India. The writ petition was disposed of accordingly.
The High Court rejected the application filed by the petitioners u/s 245(2) of the Code of Criminal Procedure, thereby refusing to discharge them and quash the complaint regarding excess drawback amount demand by the Additional Commissioner of Customs. The court held that since the revision filed by the respondent against the original order dated 30.09.2013 is pending consideration before the Revisional Authority, no purpose would be served by allowing the complainant to proceed against the petitioners. However, discharging the accused on the ground that the original order is set aside would deprive the respondent of the right to prosecute based on that order. Consequently, the Special Court for Economic Offences, Bengaluru, was directed to stop further proceedings against the petitioners for the present, with liberty to the respondent to revive the complaint upon final adjudication of the dispute by the Revisional Authority, i.e., the Principal Commissioner RA and Ex-Officio Additional Secretary to the Government of India. The writ petition was disposed of accordingly.
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