Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Accused's right to disclosure upheld: originals/authenticated foreign documents have been placed on the trial court record, rendering the petitioner's production challenge infructuous and permitting objections to authenticity or admissibility to be raised at trial. Admissibility and evidentiary weight of foreign public documents, including issues of authentication under applicable evidence rules and documents obtained via information-exchange treaties, are to be determined during the evidentiary stage; they do not mandate threshold dismissal or discharge. Once originals/authenticated documents are on the judicial file, the accused is entitled to inspect them to prepare defence, and liberty to inspect is granted subject to procedural rules.
Accused's right to disclosure upheld: originals/authenticated foreign documents have been placed on the trial court record, rendering the petitioner's production challenge infructuous and permitting objections to authenticity or admissibility to be raised at trial. Admissibility and evidentiary weight of foreign public documents, including issues of authentication under applicable evidence rules and documents obtained via information-exchange treaties, are to be determined during the evidentiary stage; they do not mandate threshold dismissal or discharge. Once originals/authenticated documents are on the judicial file, the accused is entitled to inspect them to prepare defence, and liberty to inspect is granted subject to procedural rules.
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