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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 bail to the proprietor of M/s P.S. Enterprise who was accused of fraudulently availing Input Tax Credit and evading GST payments amounting to crores of rupees. After 54 days in judicial custody (against the mandatory period of 60 days), the Court determined that the primary purpose of the CGST Act is not penal but to recover amounts due to the Government Exchequer. Following precedent in Sanjay Kumar Bhuwalka v. Union of India, which established that monetary payment is the Government's right while arrest is only for statutory violations, the Court granted bail subject to specified conditions, noting that GST officials had sufficient opportunity to interrogate the petitioner.
The HC granted bail to the proprietor of M/s P.S. Enterprise who was accused of fraudulently availing Input Tax Credit and evading GST payments amounting to crores of rupees. After 54 days in judicial custody (against the mandatory period of 60 days), the Court determined that the primary purpose of the CGST Act is not penal but to recover amounts due to the Government Exchequer. Following precedent in Sanjay Kumar Bhuwalka v. Union of India, which established that monetary payment is the Government's right while arrest is only for statutory violations, the Court granted bail subject to specified conditions, noting that GST officials had sufficient opportunity to interrogate the petitioner.
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