Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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...
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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