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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Pre-trial detention is not punitive and must serve to secure the accused's attendance at trial. In a GST prosecution alleging wrongful availment and passing on of input tax credit through non-existent firms, the High Court noted that investigation was complete, the complaint was filed, and the evidence was documentary. With no criminal antecedents, exceptional circumstances, or material indicating flight risk, evidence tampering, witness intimidation or obstruction of justice, continued custody was unwarranted. The limited maximum punishment, Magistrate-triable nature of the offence and unlikely early completion of trial further supported release. Bail was granted subject to conditions protecting the trial and prosecution evidence.
Pre-trial detention is not punitive and must serve to secure the accused's attendance at trial. In a GST prosecution alleging wrongful availment and passing on of input tax credit through non-existent firms, the High Court noted that investigation was complete, the complaint was filed, and the evidence was documentary. With no criminal antecedents, exceptional circumstances, or material indicating flight risk, evidence tampering, witness intimidation or obstruction of justice, continued custody was unwarranted. The limited maximum punishment, Magistrate-triable nature of the offence and unlikely early completion of trial further supported release. Bail was granted subject to conditions protecting the trial and prosecution evidence.
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