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...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
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Anticipatory bail granted in a case involving fraudulent availing of Input Tax Credit and passing it without actual supply of goods. Provisions of CST Act, CGST Act, and judgments in related cases were considered. The High Court observed the issue of anticipatory bail in CGST offenses as unsettled and exercised discretion. Bail granted subject to terms and conditions, as the facts were similar to a previous case where bail was allowed for fraudulently availing Input Tax Credit exceeding Rs. 5 lakhs u/s 132 of TGST Act.
Anticipatory bail granted in a case involving fraudulent availing of Input Tax Credit and passing it without actual supply of goods. Provisions of CST Act, CGST Act, and judgments in related cases were considered. The High Court observed the issue of anticipatory bail in CGST offenses as unsettled and exercised discretion. Bail granted subject to terms and conditions, as the facts were similar to a previous case where bail was allowed for fraudulently availing Input Tax Credit exceeding Rs. 5 lakhs u/s 132 of TGST Act.
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