Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
De-notification of Customs Area and termination of Container Freight Station custodian and Customs Cargo Service Provider authority effective 07-01-20...
Anticipatory bail was sought apprehending arrest for alleged offences under s.132 of the Central/Gujarat GST Acts pursuant to summons under s.70. The court held that the core allegation of tax evasion pertained to the applicant's client firms, whereas the applicant, being only a chartered accountant maintaining/auditing accounts, was not engaged in supply/manufacture/trade and could not be treated as the person liable to pay GST for any alleged evasion by those firms; statutory recovery mechanisms apply against the liable taxable persons. Applying the liberal and fact-specific discretion under s.438 CrPC, anticipatory bail was granted subject to bond/surety and conditions. - DSC
Anticipatory bail was sought apprehending arrest for alleged offences under s.132 of the Central/Gujarat GST Acts pursuant to summons under s.70. The court held that the core allegation of tax evasion pertained to the applicant's client firms, whereas the applicant, being only a chartered accountant maintaining/auditing accounts, was not engaged in supply/manufacture/trade and could not be treated as the person liable to pay GST for any alleged evasion by those firms; statutory recovery mechanisms apply against the liable taxable persons. Applying the liberal and fact-specific discretion under s.438 CrPC, anticipatory bail was granted subject to bond/surety and conditions. - DSC
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