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...
HC granted regular bail to petitioners accused of operating a fake invoice racket under CGST Act. Despite allegations of tax evasion, the court noted that precise tax liability remains unassessed and documentary evidence would not be compromised by release. Considering petitioners' extended custody since 13.12.2024 and absence of need for further custodial interrogation, bail was allowed subject to furnishing personal bonds with two sureties, balancing investigative requirements with individual liberty principles.
HC granted regular bail to petitioners accused of operating a fake invoice racket under CGST Act. Despite allegations of tax evasion, the court noted that precise tax liability remains unassessed and documentary evidence would not be compromised by release. Considering petitioners' extended custody since 13.12.2024 and absence of need for further custodial interrogation, bail was allowed subject to furnishing personal bonds with two sureties, balancing investigative requirements with individual liberty principles.
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