Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Regular bail under the PMLA was granted where Section 45's twin conditions had to be read with Article 21. The Court noted that investigation against the applicant was complete, the prosecution complaint had been filed, cognizance taken, and the matter remained at the stage of scrutiny and supply of documents. As the predicate FIR was old, no chargesheet had been filed in that offence, and there was no realistic prospect of the trial beginning or ending within a reasonable time, continued custody was held unjustified. The documentary nature of the material already collected also supported bail, which was made subject to conditions.
Regular bail under the PMLA was granted where Section 45's twin conditions had to be read with Article 21. The Court noted that investigation against the applicant was complete, the prosecution complaint had been filed, cognizance taken, and the matter remained at the stage of scrutiny and supply of documents. As the predicate FIR was old, no chargesheet had been filed in that offence, and there was no realistic prospect of the trial beginning or ending within a reasonable time, continued custody was held unjustified. The documentary nature of the material already collected also supported bail, which was made subject to conditions.
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