Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Anticipatory bail in alleged fraudulent input tax credit matters is examined through the necessity of arrest and custodial interrogation. The notes state that arrest powers under the CGST Act require objectively founded reasons to believe and are investigative rather than punitive. They emphasise that the seriousness of an economic offence alone does not displace personal liberty, particularly where documentary, financial and electronic material has largely been secured and there is no indicated risk of absconding or evidence tampering. Pending tax adjudication does not prevent criminal investigation, but tax recovery concerns alone should not determine liberty. Bail may be conditioned on surrender, cooperation, travel restrictions and non-interference with evidence, while lawful future arrest remains available if valid grounds arise.
Anticipatory bail in alleged fraudulent input tax credit matters is examined through the necessity of arrest and custodial interrogation. The notes state that arrest powers under the CGST Act require objectively founded reasons to believe and are investigative rather than punitive. They emphasise that the seriousness of an economic offence alone does not displace personal liberty, particularly where documentary, financial and electronic material has largely been secured and there is no indicated risk of absconding or evidence tampering. Pending tax adjudication does not prevent criminal investigation, but tax recovery concerns alone should not determine liberty. Bail may be conditioned on surrender, cooperation, travel restrictions and non-interference with evidence, while lawful future arrest remains available if valid grounds arise.
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