Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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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