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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The HC, dealing with a petition under s.70(2) Cr.P.C. seeking conversion of arrest warrants into bailable warrants in an alleged large-scale tax evasion case, noted conflicting views of different Co-ordinate Benches on the scope of such power in economic and heinous offences. Observing absence of a settled legal position and the need for uniformity, the HC refrained from deciding the petitioner's claim on merits. Instead, it referred the core question-whether an accused in economic or heinous offences can, as a matter of right, seek conversion of arrest warrants into bailable warrants under ss.70(2) Cr.P.C. and 72(2) BNSS-to a Special/Larger Bench, to be constituted by the Chief Justice.
The HC, dealing with a petition under s.70(2) Cr.P.C. seeking conversion of arrest warrants into bailable warrants in an alleged large-scale tax evasion case, noted conflicting views of different Co-ordinate Benches on the scope of such power in economic and heinous offences. Observing absence of a settled legal position and the need for uniformity, the HC refrained from deciding the petitioner's claim on merits. Instead, it referred the core question-whether an accused in economic or heinous offences can, as a matter of right, seek conversion of arrest warrants into bailable warrants under ss.70(2) Cr.P.C. and 72(2) BNSS-to a Special/Larger Bench, to be constituted by the Chief Justice.
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