Admissibility of inquiry statements and electronic printouts in customs adjudication requires witness examination and cross-examination before relianc...
Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals ...
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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