Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
HC considered an application for regular bail by A1, accused of offences under S.61(2) BNS and Ss.7, 7A PC Act. HC noted the investigation is complete and charge sheets filed, but found strong prima facie material showing A1 as the prime conspirator, having impersonated a CGST Commissioner, orchestrated the demand for illegal gratification, and directed co-accused in execution of the conspiracy. HC relied on CCTV footage, identification by the complainant and other witnesses, and corroborative voice sample evidence to conclude A1's presence and role at the place of negotiation. HC further recorded adverse conduct, including evasion of CBI notices under S.35(3) BNSS and avoidance of a non-bailable warrant. Considering parity with co-accused whose bail was rejected and affirmed by SC, HC held the case unfit for bail and dismissed the bail application.
HC considered an application for regular bail by A1, accused of offences under S.61(2) BNS and Ss.7, 7A PC Act. HC noted the investigation is complete and charge sheets filed, but found strong prima facie material showing A1 as the prime conspirator, having impersonated a CGST Commissioner, orchestrated the demand for illegal gratification, and directed co-accused in execution of the conspiracy. HC relied on CCTV footage, identification by the complainant and other witnesses, and corroborative voice sample evidence to conclude A1's presence and role at the place of negotiation. HC further recorded adverse conduct, including evasion of CBI notices under S.35(3) BNSS and avoidance of a non-bailable warrant. Considering parity with co-accused whose bail was rejected and affirmed by SC, HC held the case unfit for bail and dismissed the bail application.
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