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...
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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.
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