Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
In a GST prosecution alleging fraudulent input tax credit through fake invoices, the High Court held that the seriousness of an economic offence alone was not a sufficient ground to deny bail. Relying on Supreme Court guidance on bail and the right to speedy trial under Article 21, the Court noted that the accused had been in custody for about four months, had clean antecedents, and the case rested largely on documentary and electronic evidence. As there was no material showing a real risk of tampering with evidence, influencing witnesses, or evading trial, and the trial was unlikely to conclude soon, the Court found liberty should prevail pending trial and granted bail subject to safeguards.
In a GST prosecution alleging fraudulent input tax credit through fake invoices, the High Court held that the seriousness of an economic offence alone was not a sufficient ground to deny bail. Relying on Supreme Court guidance on bail and the right to speedy trial under Article 21, the Court noted that the accused had been in custody for about four months, had clean antecedents, and the case rested largely on documentary and electronic evidence. As there was no material showing a real risk of tampering with evidence, influencing witnesses, or evading trial, and the trial was unlikely to conclude soon, the Court found liberty should prevail pending trial and granted bail subject to safeguards.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
