Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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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