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...
Bail was sought in prosecution for alleged wrongful availment of input tax credit through bogus invoices from non-existent suppliers under Section 132 CGST Act. Applying settled principles that arrest must rest on recorded "reasons to believe" based on material satisfying statutory thresholds, and that bail is the rule with incarceration an exception, the Court noted that the allegations are documentary in nature, the maximum punishment is limited, the matter is triable by a Magistrate, the accused had spent substantial time in custody, and there were no criminal antecedents; denial of bail merely due to offence severity would offend Article 21 considerations of speedy trial. Bail was granted on bond and conditions. - HC
Bail was sought in prosecution for alleged wrongful availment of input tax credit through bogus invoices from non-existent suppliers under Section 132 CGST Act. Applying settled principles that arrest must rest on recorded "reasons to believe" based on material satisfying statutory thresholds, and that bail is the rule with incarceration an exception, the Court noted that the allegations are documentary in nature, the maximum punishment is limited, the matter is triable by a Magistrate, the accused had spent substantial time in custody, and there were no criminal antecedents; denial of bail merely due to offence severity would offend Article 21 considerations of speedy trial. Bail was granted on bond and conditions. - HC
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