Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
The U.P. GST law did not exclude prosecution under the general penal law for alleged creation of fake firms, fictitious invoices and wrongful input tax credit claims, because its without prejudice clause preserves other penal provisions and does not bar an FIR for offences under general criminal law. The Court rejected the plea that the Bharatiya Nyaya Sanhita was inapplicable merely because GST offences were also alleged. On the facts, prima facie material showed involvement in creating a fictitious firm, generating false e-way bills through another bogus concern, and evading tax without actual movement of goods, so bail was refused.
The U.P. GST law did not exclude prosecution under the general penal law for alleged creation of fake firms, fictitious invoices and wrongful input tax credit claims, because its without prejudice clause preserves other penal provisions and does not bar an FIR for offences under general criminal law. The Court rejected the plea that the Bharatiya Nyaya Sanhita was inapplicable merely because GST offences were also alleged. On the facts, prima facie material showed involvement in creating a fictitious firm, generating false e-way bills through another bogus concern, and evading tax without actual movement of goods, so bail was refused.
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