Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
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Regular bail in a GST fake invoicing prosecution turned on whether the material then available conclusively showed the applicant's proprietorship, conscious involvement, or criminal intent in the bogus ITC transactions. The High Court noted that the firm stood in another person's name and that the prosecution relied mainly on investigation statements, inter-firm financial transfers, and surrounding circumstances, which required detailed testing at trial. It also noted that investigation had substantially progressed, documentary and electronic material had been seized, and further custodial interrogation was not necessary. Bail was therefore granted on conditions, without any opinion on the merits.
Regular bail in a GST fake invoicing prosecution turned on whether the material then available conclusively showed the applicant's proprietorship, conscious involvement, or criminal intent in the bogus ITC transactions. The High Court noted that the firm stood in another person's name and that the prosecution relied mainly on investigation statements, inter-firm financial transfers, and surrounding circumstances, which required detailed testing at trial. It also noted that investigation had substantially progressed, documentary and electronic material had been seized, and further custodial interrogation was not necessary. Bail was therefore granted on conditions, without any opinion on the merits.
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