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...
Anticipatory bail was refused in a CGST fake-invoice and fraudulent input tax credit investigation, as the HC found prima facie material showing an organised economic offence and the applicants' central role in it. The Court relied on bank records, GST portal material and electronic communications, not merely witness statements, to conclude that one applicant led GST operations and finances while the other facilitated circulation of invoices. Emphasising that economic offences require stricter scrutiny and that non-compoundable GST offences reflect legislative seriousness, the Court held that ongoing investigation and possible custodial interrogation justified denial of pre-arrest protection.
Anticipatory bail was refused in a CGST fake-invoice and fraudulent input tax credit investigation, as the HC found prima facie material showing an organised economic offence and the applicants' central role in it. The Court relied on bank records, GST portal material and electronic communications, not merely witness statements, to conclude that one applicant led GST operations and finances while the other facilitated circulation of invoices. Emphasising that economic offences require stricter scrutiny and that non-compoundable GST offences reflect legislative seriousness, the Court held that ongoing investigation and possible custodial interrogation justified denial of pre-arrest protection.
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