Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Personal liberty governs bail assessment for economic offences punishable up to seven years: arrest and continued custody require compelling justification and cannot rest solely on the seriousness of alleged tax evasion. The text notes that courts should apply the triple test, including risks of absconding, influencing witnesses, or obstructing proceedings, while considering whether investigation can continue without incarceration. Where the complaint was filed, charges were framed, a co-accused was on bail, and witnesses were official witnesses unlikely to be influenced, continued custody was considered unwarranted. Bail was granted subject to bond and court-imposed conditions.
Personal liberty governs bail assessment for economic offences punishable up to seven years: arrest and continued custody require compelling justification and cannot rest solely on the seriousness of alleged tax evasion. The text notes that courts should apply the triple test, including risks of absconding, influencing witnesses, or obstructing proceedings, while considering whether investigation can continue without incarceration. Where the complaint was filed, charges were framed, a co-accused was on bail, and witnesses were official witnesses unlikely to be influenced, continued custody was considered unwarranted. Bail was granted subject to bond and court-imposed conditions.
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