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...
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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