International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Bail in a CGST prosecution alleging fake invoicing, fraudulent e-way bills and large-scale tax evasion was refused because the investigation material, including documents and Section 70 statements, prima facie showed active participation in a structured economic offence. Applying the stricter bail approach for economic offences, the HC held that the applicant's role was comparable to that of co-accused whose bail had already been declined, and that custody period alone was not decisive. The Court also held that Section 480(6) BNSS does not create an automatic or indefeasible right to bail merely because trial is incomplete within the stated period; bail in such cases remains a matter of judicial discretion.
Bail in a CGST prosecution alleging fake invoicing, fraudulent e-way bills and large-scale tax evasion was refused because the investigation material, including documents and Section 70 statements, prima facie showed active participation in a structured economic offence. Applying the stricter bail approach for economic offences, the HC held that the applicant's role was comparable to that of co-accused whose bail had already been declined, and that custody period alone was not decisive. The Court also held that Section 480(6) BNSS does not create an automatic or indefeasible right to bail merely because trial is incomplete within the stated period; bail in such cases remains a matter of judicial discretion.
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