Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
In economic offences punishable up to seven years, continued detention is not automatic: the court must assess personal liberty, the need for custodial interrogation, the risk of tampering, the risk of absconding and the triple test for bail. The text notes that seriousness of the allegation alone does not justify refusal where the complaint has already been filed, no further police custody is sought, and the prosecution case depends largely on documentary, electronic and seized material. On that footing, the seized goods and machinery reduced the need for custody, the disputed nature of the material was left for trial, and bail was granted subject to conditions.
In economic offences punishable up to seven years, continued detention is not automatic: the court must assess personal liberty, the need for custodial interrogation, the risk of tampering, the risk of absconding and the triple test for bail. The text notes that seriousness of the allegation alone does not justify refusal where the complaint has already been filed, no further police custody is sought, and the prosecution case depends largely on documentary, electronic and seized material. On that footing, the seized goods and machinery reduced the need for custody, the disputed nature of the material was left for trial, and bail was granted subject to conditions.
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