Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Input Tax Credit fraud investigation involved questions of custodial interrogation, bail review, and procedural safeguards. The SC restored the learned magistrate's earlier order as to appellant No.2, a student, on the basis that custodial interrogation had already occurred, thereby vacating the impugned order as to him. The Court accepted that investigation remains incomplete and granted custodial interrogation of appellant No.1 for consecutive days from 28 January 2026 to 31 January 2026 until 5 p.m., directing interim custody for that period and release thereafter.
Input Tax Credit fraud investigation involved questions of custodial interrogation, bail review, and procedural safeguards. The SC restored the learned magistrate's earlier order as to appellant No.2, a student, on the basis that custodial interrogation had already occurred, thereby vacating the impugned order as to him. The Court accepted that investigation remains incomplete and granted custodial interrogation of appellant No.1 for consecutive days from 28 January 2026 to 31 January 2026 until 5 p.m., directing interim custody for that period and release thereafter.
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