Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        2021 (12) TMI 1145 - HC - GST

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Court reinstates bail, cancels order, directs cost deposit. The court set aside the order cancelling bail, reinstated the bail granted earlier, and directed the petitioner to deposit costs with the Delhi HC Legal ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Court reinstates bail, cancels order, directs cost deposit.

                            The court set aside the order cancelling bail, reinstated the bail granted earlier, and directed the petitioner to deposit costs with the Delhi HC Legal Services Committee.




                            Issues Involved:
                            1. Setting aside the order dated 22.12.2021 of the learned CMM.
                            2. Restoration of bail granted on 05.12.2020.
                            3. Alleged violation of bail conditions by the petitioner.
                            4. Validity of the respondent's application for cancellation of bail.
                            5. Justification for classifying offences for bail considerations.
                            6. Petitioner's compliance with court appearances.

                            Detailed Analysis:

                            1. Setting Aside the Order Dated 22.12.2021:
                            The petitioner sought the setting aside of the order dated 22.12.2021 by the learned CMM, which cancelled the bail granted to the petitioner on 05.12.2020. The court observed that the cancellation was based on alleged violations of bail conditions, specifically condition no.4, which prohibited the petitioner from indulging in similar offences in the future. The court found no substantial evidence beyond the disclosure statements of two associates, Manish and Vikas, to support the claim that the petitioner committed further offences after 05.12.2020. Consequently, the court set aside the order dated 22.12.2021.

                            2. Restoration of Bail Granted on 05.12.2020:
                            The petitioner was originally granted bail on 05.12.2020 with conditions including joining the investigation, not tampering with evidence, not leaving the country without permission, not indulging in similar offences, and appearing in court on every hearing date. The court reinstated the bail, noting that the petitioner had complied with these conditions until the allegations arose. The court emphasized that the mere disclosure statements by Manish and Vikas were insufficient to prove further offences by the petitioner.

                            3. Alleged Violation of Bail Conditions by the Petitioner:
                            The respondent claimed that the petitioner violated condition no.4 by engaging in similar offences post-bail. The court found no additional incriminating evidence beyond the disclosure statements of Manish and Vikas, which had not been retracted. Therefore, the court concluded that the petitioner had not violated condition no.4.

                            4. Validity of the Respondent's Application for Cancellation of Bail:
                            The respondent's application for cancellation of bail, based on the alleged violation of condition no.4, was found to lack substantial evidence. The court noted that the investigation was still in progress and no new incriminating material had been presented. The court also referenced a previous order dated 18.01.2021, which had dismissed a similar application, emphasizing that the petitioner's age, cooperative behavior, and lack of criminal antecedents were valid considerations for granting bail.

                            5. Justification for Classifying Offences for Bail Considerations:
                            The court reiterated that bail should not be withheld as a form of punishment and that classifying offences into categories such as economic offences should not automatically lead to bail refusal. The court cited the judgment in "H.B. Chaturvedi Vs. CBI," which held that bail should not be refused based on the category of the offence alone.

                            6. Petitioner's Compliance with Court Appearances:
                            The respondent alleged that the petitioner failed to appear in court on 20.12.2021 and 21.12.2021, violating condition no.5. The petitioner explained that he was suffering from COVID-19 symptoms and had been advised to isolate. The court accepted this explanation and noted that the petitioner's absence was justified under the circumstances.

                            Conclusion:
                            The court set aside the order dated 22.12.2021, reinstated the bail granted on 05.12.2020, and directed the petitioner to deposit costs of Rs. 1 lakh with the Delhi High Court Legal Services Committee. The petition was disposed of accordingly.
                            Full Summary is available for active users!
                            Note: It is a system-generated summary and is for quick reference only.

                            Topics

                            ActsIncome Tax
                            No Records Found