Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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Regular bail in alleged fraudulent input tax credit cases was considered appropriate where the prosecution relied mainly on electronic and documentary material already appended to the complaint, reducing the risk of tampering or witness influence. The notes state that the allegations required trial scrutiny, while the offences carried a maximum five-year sentence; the petitioners had substantial custody, no criminal antecedents, and social roots. Referring to Supreme Court guidance where investigation was complete and trial delay was likely, the HC granted regular bail subject to bonds, sureties, and conditions ensuring attendance and non-interference with the trial.
Regular bail in alleged fraudulent input tax credit cases was considered appropriate where the prosecution relied mainly on electronic and documentary material already appended to the complaint, reducing the risk of tampering or witness influence. The notes state that the allegations required trial scrutiny, while the offences carried a maximum five-year sentence; the petitioners had substantial custody, no criminal antecedents, and social roots. Referring to Supreme Court guidance where investigation was complete and trial delay was likely, the HC granted regular bail subject to bonds, sureties, and conditions ensuring attendance and non-interference with the trial.
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