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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...
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HC denied bail to applicant charged with wrongful availing of Input Tax Credit. Despite applicant's willingness to repay and previous bail grant in a similar case, multiple FIRs for comparable offenses have been registered. The earlier bail was granted after three months' imprisonment where investigation was complete. In contrast, the current FIR dated 27.11.2024 remains under active investigation. Court distinguished present case from previous bail order (Criminal Misc. Application No.22792/2024) due to ongoing investigation and emergence of multiple similar offenses post-registration of initial FIR. Court declined to exercise judicial discretion, citing these material differences.
HC denied bail to applicant charged with wrongful availing of Input Tax Credit. Despite applicant's willingness to repay and previous bail grant in a similar case, multiple FIRs for comparable offenses have been registered. The earlier bail was granted after three months' imprisonment where investigation was complete. In contrast, the current FIR dated 27.11.2024 remains under active investigation. Court distinguished present case from previous bail order (Criminal Misc. Application No.22792/2024) due to ongoing investigation and emergence of multiple similar offenses post-registration of initial FIR. Court declined to exercise judicial discretion, citing these material differences.
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