Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The HC allowed the petitioner's bail application and directed release on regular bail, recognizing offences alleged under s.132(1)(b),(c) CGST Act (punishable up to five years) but noting these offences are compoundable under s.138. The court observed that the accused's liability and quantum of tax evasion remain subject to assessment/adjudication by the competent authority and that evidence is primarily documentary/electronic, diminishing risk of witness tampering. In the absence of any claim for custodial interrogation, continued detention was held unjustified. The petitioner was ordered released on furnishing personal bond and two sureties of like amount to the satisfaction of the concerned court/duty magistrate and compliance with stipulated conditions.
The HC allowed the petitioner's bail application and directed release on regular bail, recognizing offences alleged under s.132(1)(b),(c) CGST Act (punishable up to five years) but noting these offences are compoundable under s.138. The court observed that the accused's liability and quantum of tax evasion remain subject to assessment/adjudication by the competent authority and that evidence is primarily documentary/electronic, diminishing risk of witness tampering. In the absence of any claim for custodial interrogation, continued detention was held unjustified. The petitioner was ordered released on furnishing personal bond and two sureties of like amount to the satisfaction of the concerned court/duty magistrate and compliance with stipulated conditions.
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