Om Prakash Case: The Supreme Court’s decision in Om Prakash and Another v. Union of India {WRIT PETITION (CRL.) NO.66 OF 2011} established that offences under the Customs Act were non-cognizable and ...

An NGTP (Non-Genuine Taxable Person) case under GST refers to situations where a registered taxpayer is found to be non-genuine or fake based on investigations by the tax authorities. Such cases ...