Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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HC granted bail to the respondent in a tax evasion case after 13 days in custody. The court noted the investigation agency has sufficient powers to examine GST department and bank records. The respondent, a Delhi resident, was not shown to be a habitual tax offender. Despite the investigation starting in 2020, no criminal complaint was filed, potentially rendering the respondent eligible for default bail. The court found no evidence of potential misuse of bail liberty. The petition challenging bail was consequently dismissed, affirming the respondent's release.
HC granted bail to the respondent in a tax evasion case after 13 days in custody. The court noted the investigation agency has sufficient powers to examine GST department and bank records. The respondent, a Delhi resident, was not shown to be a habitual tax offender. Despite the investigation starting in 2020, no criminal complaint was filed, potentially rendering the respondent eligible for default bail. The court found no evidence of potential misuse of bail liberty. The petition challenging bail was consequently dismissed, affirming the respondent's release.
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