Misdeclaration of quantity rejected where supplier evidence established counting errors, so reassessment, confiscation and redemption fine were set as...
Admissibility of electronic evidence controls valuation and penalty exposure; non compliant e records and statements nullify revaluation and penalties...
Custodial detention and bail in economic offences focusing on large-scale Input Tax Credit fraud: court emphasises that systematic tax evasion via creation of non-existent firms, issuance of fake invoices and fraudulent availment of ITC constitutes grave economic offence; reasoning rests on material from GSTN analytics, e-way bills, banking and electronic evidence showing a structured, premeditated scheme causing substantial public revenue loss, and allegations of effective control by the petitioner. The risk that release may enable tampering with digital and documentary evidence or influencing witnesses weighed against personal liberty, resulting in refusal of bail.
Custodial detention and bail in economic offences focusing on large-scale Input Tax Credit fraud: court emphasises that systematic tax evasion via creation of non-existent firms, issuance of fake invoices and fraudulent availment of ITC constitutes grave economic offence; reasoning rests on material from GSTN analytics, e-way bills, banking and electronic evidence showing a structured, premeditated scheme causing substantial public revenue loss, and allegations of effective control by the petitioner. The risk that release may enable tampering with digital and documentary evidence or influencing witnesses weighed against personal liberty, resulting in refusal of bail.
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