Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
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Bail was considered in a prosecution alleging fraudulent availment and use of input tax credit and issuance of bogus invoices. The Court treated the evidence as mainly documentary, noted that no custodial remand had been sought, and accepted that the applicant's presence could be secured during trial. It also relied on the absence of criminal antecedents, the limited sentence exposure, the applicant's continued incarceration, his undertaking to cooperate, and parity with the co-accused, and therefore enlarged him on bail subject to conditions.
Bail was considered in a prosecution alleging fraudulent availment and use of input tax credit and issuance of bogus invoices. The Court treated the evidence as mainly documentary, noted that no custodial remand had been sought, and accepted that the applicant's presence could be secured during trial. It also relied on the absence of criminal antecedents, the limited sentence exposure, the applicant's continued incarceration, his undertaking to cooperate, and parity with the co-accused, and therefore enlarged him on bail subject to conditions.
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