Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
HC granted regular bail to the accused in GST evasion case, finding no immediate risk of witness tampering or flight. Despite documentary evidence of alleged offenses and ongoing investigation, the court noted the trial has not commenced, co-accused has been released, and maximum punishment is five years. Bail was sanctioned subject to furnishing bail bonds and surety bonds to the trial court's satisfaction, with standard conditional compliance requirements.
HC granted regular bail to the accused in GST evasion case, finding no immediate risk of witness tampering or flight. Despite documentary evidence of alleged offenses and ongoing investigation, the court noted the trial has not commenced, co-accused has been released, and maximum punishment is five years. Bail was sanctioned subject to furnishing bail bonds and surety bonds to the trial court's satisfaction, with standard conditional compliance requirements.
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