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...
The HC granted regular bail to the applicant accused under various provisions of the CGST Act, 2017 and the Gujarat GST Act, 2017, relating to offences under Sections 132 and 137. Considering the allegations and prima facie assessment without detailed evidence examination, the Court found it appropriate to exercise discretion in favor of bail. The applicant was ordered to be released on regular bail, subject to compliance with specified conditions. The bail application was accordingly allowed.
The HC granted regular bail to the applicant accused under various provisions of the CGST Act, 2017 and the Gujarat GST Act, 2017, relating to offences under Sections 132 and 137. Considering the allegations and prima facie assessment without detailed evidence examination, the Court found it appropriate to exercise discretion in favor of bail. The applicant was ordered to be released on regular bail, subject to compliance with specified conditions. The bail application was accordingly allowed.
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