Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
DSC granted anticipatory bail in GST evasion matter involving fake invoices and input tax credit manipulation. Court found no evidence of applicant evading investigation, noting voluntary appearance and cooperation with Department. Bail granted subject to Rs. 2,00,000 bond with blood relative surety, contingent on potential arrest under Section 69 of GST Act. Department's arguments challenging applicant's credibility were rejected due to lack of concrete material demonstrating flight risk or intentional non-cooperation. Applicant permitted pre-arrest bail with standard judicial safeguards.
DSC granted anticipatory bail in GST evasion matter involving fake invoices and input tax credit manipulation. Court found no evidence of applicant evading investigation, noting voluntary appearance and cooperation with Department. Bail granted subject to Rs. 2,00,000 bond with blood relative surety, contingent on potential arrest under Section 69 of GST Act. Department's arguments challenging applicant's credibility were rejected due to lack of concrete material demonstrating flight risk or intentional non-cooperation. Applicant permitted pre-arrest bail with standard judicial safeguards.
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