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Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The HC granted regular bail to the applicant charged u/ss 132(1)(b) and 132(1)(c) of CGGST Act for creating fake firms and issuing fraudulent invoices. Despite the allegations, the HC considered the GST Department's failure to investigate actual beneficiaries, seizure of applicant's accounts before summons, seeking same liabilities from applicants and other entities, failure to implicate end users, applicant's prolonged incarceration since 22.06.2024, and likelihood of delayed trial proceedings. Without commenting on merits, regular bail was granted subject to conditions.
The HC granted regular bail to the applicant charged u/ss 132(1)(b) and 132(1)(c) of CGGST Act for creating fake firms and issuing fraudulent invoices. Despite the allegations, the HC considered the GST Department's failure to investigate actual beneficiaries, seizure of applicant's accounts before summons, seeking same liabilities from applicants and other entities, failure to implicate end users, applicant's prolonged incarceration since 22.06.2024, and likelihood of delayed trial proceedings. Without commenting on merits, regular bail was granted subject to conditions.
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