Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Preventive detention under COFEPOSA for alleged abetment of smuggling was challenged on the ground that the detention order did not disclose repeated smuggling involvement and that no Customs Act offence was made out. The Court found the detention order's recitals, supported by objections and supplied materials, specifically adverted to the detenue's role in organized smuggling, defeating the plea of non-involvement. It held that the detaining authority's subjective satisfaction is not justiciable absent procedural infirmity, and no such infirmity was shown; the order also noted custody status, bail rejection, and likelihood of continued smuggling despite passport retention. The plea regarding non-disposal of representation was held non-fatal. Petition dismissed. - HC
Preventive detention under COFEPOSA for alleged abetment of smuggling was challenged on the ground that the detention order did not disclose repeated smuggling involvement and that no Customs Act offence was made out. The Court found the detention order's recitals, supported by objections and supplied materials, specifically adverted to the detenue's role in organized smuggling, defeating the plea of non-involvement. It held that the detaining authority's subjective satisfaction is not justiciable absent procedural infirmity, and no such infirmity was shown; the order also noted custody status, bail rejection, and likelihood of continued smuggling despite passport retention. The plea regarding non-disposal of representation was held non-fatal. Petition dismissed. - HC
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