Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
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.
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