Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Pre-trial detention in alleged fraudulent input tax credit offences is not punitive and should secure the accused's presence at trial. Bail was considered appropriate where the offence was triable by a Magistrate with a maximum five-year sentence, investigation was complete, no charge had been framed, trial was unlikely to conclude promptly, and the accused had no criminal antecedents. In the absence of exceptional circumstances or material indicating absconding, repeat offending, witness intimidation, or evidence tampering, bail was granted subject to conditions requiring cooperation with trial and non-interference with evidence or witnesses.
Pre-trial detention in alleged fraudulent input tax credit offences is not punitive and should secure the accused's presence at trial. Bail was considered appropriate where the offence was triable by a Magistrate with a maximum five-year sentence, investigation was complete, no charge had been framed, trial was unlikely to conclude promptly, and the accused had no criminal antecedents. In the absence of exceptional circumstances or material indicating absconding, repeat offending, witness intimidation, or evidence tampering, bail was granted subject to conditions requiring cooperation with trial and non-interference with evidence or witnesses.
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