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 anticipatory bail to the petitioner accused of creating fictitious firms to issue fake GST bills, charged under Section 132(1)(i) of the CGST Act and multiple IPC provisions including conspiracy, criminal breach of trust, forgery, and cheating. The court held that custodial interrogation was unnecessary as there was no risk of evidence tampering. Consequently, the bail application was allowed, directing the petitioner to surrender within four weeks. Upon surrender or arrest, the trial court was instructed to release the petitioner on bail subject to compliance with prescribed conditions.
The HC granted anticipatory bail to the petitioner accused of creating fictitious firms to issue fake GST bills, charged under Section 132(1)(i) of the CGST Act and multiple IPC provisions including conspiracy, criminal breach of trust, forgery, and cheating. The court held that custodial interrogation was unnecessary as there was no risk of evidence tampering. Consequently, the bail application was allowed, directing the petitioner to surrender within four weeks. Upon surrender or arrest, the trial court was instructed to release the petitioner on bail subject to compliance with prescribed conditions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
