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...
Anticipatory bail was considered in an investigation into alleged wrongful availment and utilisation of input tax credit through invoices issued by non-existent entities. The note states that a co-director had been arrested, the investigation remained ongoing, and the alleged tax evasion required the investigating agency to ascertain the applicant's role and that of other persons involved in the transactions. On that basis, custodial interrogation could not be ruled out, and anticipatory bail was rejected without addressing the merits of the allegations.
Anticipatory bail was considered in an investigation into alleged wrongful availment and utilisation of input tax credit through invoices issued by non-existent entities. The note states that a co-director had been arrested, the investigation remained ongoing, and the alleged tax evasion required the investigating agency to ascertain the applicant's role and that of other persons involved in the transactions. On that basis, custodial interrogation could not be ruled out, and anticipatory bail was rejected without addressing the merits of the allegations.
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