Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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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