Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
In a prosecution alleging creation and operation of multiple firms to wrongfully avail and pass on input tax credit exceeding ₹30 crores under Section 132 of the CGST Act, the court assessed whether continued pre-trial custody was warranted. Noting that the maximum punishment is five years, that the allegations remained to be proved, that the accused had been in custody since May 2025, and that the prosecution evidence was primarily documentary/electronic reducing apprehension of interference, the court held that further incarceration would be disproportionate and offend Article 21 and the principle that bail is the rule absent extraordinary circumstances. Regular bail was granted subject to conditions. - HC
In a prosecution alleging creation and operation of multiple firms to wrongfully avail and pass on input tax credit exceeding ₹30 crores under Section 132 of the CGST Act, the court assessed whether continued pre-trial custody was warranted. Noting that the maximum punishment is five years, that the allegations remained to be proved, that the accused had been in custody since May 2025, and that the prosecution evidence was primarily documentary/electronic reducing apprehension of interference, the court held that further incarceration would be disproportionate and offend Article 21 and the principle that bail is the rule absent extraordinary circumstances. Regular bail was granted subject to conditions. - HC
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