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    Personal hearing and valid DIN requirements safeguard GST registration cancellation and prevent retrospective validation of defective notices.
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    Separate tax-period assessment is mandatory under Section 74; composite GST adjudication was quashed and fresh proceedings directed.
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      Money Laundering

      Regular bail in money-laundering proceedings was granted where...

      Prolonged incarceration and delayed trial supported regular bail in money-laundering proceedings involving old alleged transactions.

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      Money LaunderingJuly 28, 2026Case LawsSCH
      Regular bail in money-laundering proceedings was granted where the alleged transactions were old, the accused had already undergone significant incarceration in the predicate offences, and the trial was unlikely to conclude early. The prosecution complaint involved numerous witnesses and voluminous documents, while charges had not been framed. Bail was made subject to conditions fixed by the trial court, including deposit of passports, restriction on foreign travel without prior permission, and continued cooperation with the trial.

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      ActsIncome Tax