Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Page of 4805
Press 'Enter' after typing page number.
4361 to 4380 of 96100 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
In a prosecution under Section 132 of the CGST Act, the High Court held that pre-trial custody must remain exceptional because liberty cannot be curtailed on a punitive basis before conviction. Bail was granted after noting that the maximum sentence was five years, the matter was triable by a Magistrate, investigation was complete, complaint had been filed, there was no criminal antecedent or material showing risk of tampering, intimidation, flight, or non-cooperation, and the case was largely documentary. The Court also considered that charge had not been framed and trial was unlikely to conclude soon, so continued detention would amount to punitive custody rather than securing the trial.
In a prosecution under Section 132 of the CGST Act, the High Court held that pre-trial custody must remain exceptional because liberty cannot be curtailed on a punitive basis before conviction. Bail was granted after noting that the maximum sentence was five years, the matter was triable by a Magistrate, investigation was complete, complaint had been filed, there was no criminal antecedent or material showing risk of tampering, intimidation, flight, or non-cooperation, and the case was largely documentary. The Court also considered that charge had not been framed and trial was unlikely to conclude soon, so continued detention would amount to punitive custody rather than securing the trial.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
