Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
SC held that dealing in "Buprenorphine Hydrochloride" constitutes an offense under Section 8 of the NDPS Act, regardless of its listing in Schedule I of NDPS Rules. The Court determined that psychotropic substances in the Act's Schedule pose significant societal risks. The decision in Sanjeev V. Deshpande is retrospectively applicable, clarifying existing law without creating a new offense. The Court found that both Trial Court and High Court erroneously discharged charges under Section 216 CrPC. Consequently, the High Court's orders were set aside, and the appeal was allowed, reinstating the original charges against the accused.
SC held that dealing in "Buprenorphine Hydrochloride" constitutes an offense under Section 8 of the NDPS Act, regardless of its listing in Schedule I of NDPS Rules. The Court determined that psychotropic substances in the Act's Schedule pose significant societal risks. The decision in Sanjeev V. Deshpande is retrospectively applicable, clarifying existing law without creating a new offense. The Court found that both Trial Court and High Court erroneously discharged charges under Section 216 CrPC. Consequently, the High Court's orders were set aside, and the appeal was allowed, reinstating the original charges against the accused.
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