Mobile-phone electronic evidence failed to establish customs undervaluation, while duty survived on non-authentic origin certificates without importer...
Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the ...
Separate corporate personality prevents directors from being personally liable for company deposits without a guarantee or independent legal undertaki...
Cross-segment derivatives manipulation: integrated order patterns can support interim restraints, while director liability requires responsibility, co...
Power bank definition limits the customs-duty exclusion, preserving concessional treatment for stationary, grid-scale and industrial battery storage s...
MGST offences may be investigated alongside distinct BNS offences arising from the same fraudulent GST transactions. Special-enactment offences remain subject to the Code unless the MGST framework expressly provides otherwise; tax-officer powers and police-assistance provisions do not themselves prohibit police investigation. Parallel prosecution under the MGST regime and general penal law is permissible where each statute addresses distinct offences, while double punishment for the same offence remains barred. On that basis, the FIR alleging both MGST and BNS offences was not quashed and the criminal writ petition was dismissed.
MGST offences may be investigated alongside distinct BNS offences arising from the same fraudulent GST transactions. Special-enactment offences remain subject to the Code unless the MGST framework expressly provides otherwise; tax-officer powers and police-assistance provisions do not themselves prohibit police investigation. Parallel prosecution under the MGST regime and general penal law is permissible where each statute addresses distinct offences, while double punishment for the same offence remains barred. On that basis, the FIR alleging both MGST and BNS offences was not quashed and the criminal writ petition was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
