Reclassification, differential duty, confiscation and penalties quashed where department lacked chemical evidence and improperly reopened past clearan...
Anticipatory bail refused where accused allegedly assaulted and threatened a public servant; custodial interrogation deemed necessary for investigatio...
The HC quashed proceedings initiated under section 74(1) of the Act against the petitioner, finding no sustainable basis for fraud or tax-evasion allegations. The court held that restoration of the selling dealer's registration negated any presumption that transactions were with an unregistered dealer; documentary evidence established physical movement of goods, banking channel payments, and consistent ledger entries without contradiction by authorities. The circular dated 13.12.2023 restricts initiation under section 74(1) to cases involving fraud, misstatement, or suppression; absent adverse material or cogent findings of dishonesty, the impugned orders could not be sustained. All challenged orders were quashed and the writ petitions were allowed.
The HC quashed proceedings initiated under section 74(1) of the Act against the petitioner, finding no sustainable basis for fraud or tax-evasion allegations. The court held that restoration of the selling dealer's registration negated any presumption that transactions were with an unregistered dealer; documentary evidence established physical movement of goods, banking channel payments, and consistent ledger entries without contradiction by authorities. The circular dated 13.12.2023 restricts initiation under section 74(1) to cases involving fraud, misstatement, or suppression; absent adverse material or cogent findings of dishonesty, the impugned orders could not be sustained. All challenged orders were quashed and the writ petitions were allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
