Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
In a GST prosecution alleging fraudulent availing of input tax credit through invoices without actual supply, arrest must rest on recorded reasons to believe supported by material, not suspicion alone, and cannot be used to compel tax payment. The note also reiterates the presumption of innocence in criminal law. It records that where custody has continued for months, the case is largely documentary and electronic, trial is unlikely to finish soon, and there is no material of tampering, witness pressure, or non-cooperation, continued incarceration is unnecessary and bail may be granted on conditions.
In a GST prosecution alleging fraudulent availing of input tax credit through invoices without actual supply, arrest must rest on recorded reasons to believe supported by material, not suspicion alone, and cannot be used to compel tax payment. The note also reiterates the presumption of innocence in criminal law. It records that where custody has continued for months, the case is largely documentary and electronic, trial is unlikely to finish soon, and there is no material of tampering, witness pressure, or non-cooperation, continued incarceration is unnecessary and bail may be granted on conditions.
Note: It is a system-generated summary and is for quick reference only.
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