Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
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In a GST prosecution for alleged wrongful availment of input tax credit, the HC held that pre-trial detention is not punitive and that bail turns on securing the accused's presence, not on custody for its own sake. The prosecution case rested largely on documentary and electronic material; investigation was complete; the complaint had been filed; the offence was triable by a Magistrate with a maximum sentence of five years; and no material showed any real risk of tampering, intimidation, absconding or obstruction of trial. Relying on the presumption of innocence and the principle that bail is the rule, the applicant was enlarged on bail subject to conditions.
In a GST prosecution for alleged wrongful availment of input tax credit, the HC held that pre-trial detention is not punitive and that bail turns on securing the accused's presence, not on custody for its own sake. The prosecution case rested largely on documentary and electronic material; investigation was complete; the complaint had been filed; the offence was triable by a Magistrate with a maximum sentence of five years; and no material showed any real risk of tampering, intimidation, absconding or obstruction of trial. Relying on the presumption of innocence and the principle that bail is the rule, the applicant was enlarged on bail subject to conditions.
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