Supreme Court of India

Ratnambar Kaushik v. Union of India

Neutral citation
Reported as [2022] 18 S.C.R. 326
Bench A. S. Bopanna and Hima Kohli JJ.
Decided 5 December 2022

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

Code of Criminal Procedure, 1973: s. 439 – Grant of bail – Application under, by petitioner against alleged of fence u/s. 132(1)(a),(h),(k) and (l) rw s. 132(5) of the Centr al Goods and Services Tax Act, 2017 – Petitioner had clandestinely transported raw unmanufactured tobacco by 7 trucks weighing 90,520 kgs for manufacture and supply of zarda without payment of leviable duties and taxes – Held: Petitioner was arrested on 21.07.2022 and while in custody, the investigation has been completed an d the charge sheet has been filed – For the alleged evasion of tax by the petitioner, the

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