Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
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...
The HC granted bail to the applicant charged under Sections 132(1)(b), 132(1)(c), and 132(1)(i) of the Central Goods and Services Tax Act, 2017, primarily on grounds of parity with co-accused Vikrant Singhal and Sachin Singhal. Without expressing any opinion on the merits, the court allowed the application on identical terms as previously granted to the co-accused. The applicant must furnish requisite bail bonds and surety to the trial court's satisfaction and comply with all conditions imposed by the trial court at the time of acceptance of these instruments.
The HC granted bail to the applicant charged under Sections 132(1)(b), 132(1)(c), and 132(1)(i) of the Central Goods and Services Tax Act, 2017, primarily on grounds of parity with co-accused Vikrant Singhal and Sachin Singhal. Without expressing any opinion on the merits, the court allowed the application on identical terms as previously granted to the co-accused. The applicant must furnish requisite bail bonds and surety to the trial court's satisfaction and comply with all conditions imposed by the trial court at the time of acceptance of these instruments.
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