Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Whether regular bail should be granted for alleged fraudulently availed and passed on input tax credit: court noted prosecution rests on documentary evidence already seized, absence of prior similar involvement, that the offence attracts maximum five years' imprisonment and offences involving evasion up to Rs.5 crore are bailable, the matter is a magisterial trial and prolonged custody would be unproductive; accordingly the accused is entitled to bail, subject to furnishing of bail bond and surety bond to the satisfaction of the trial court/duty magistrate on usual terms and conditions. - HC
Whether regular bail should be granted for alleged fraudulently availed and passed on input tax credit: court noted prosecution rests on documentary evidence already seized, absence of prior similar involvement, that the offence attracts maximum five years' imprisonment and offences involving evasion up to Rs.5 crore are bailable, the matter is a magisterial trial and prolonged custody would be unproductive; accordingly the accused is entitled to bail, subject to furnishing of bail bond and surety bond to the satisfaction of the trial court/duty magistrate on usual terms and conditions. - HC
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