Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Pre-conviction detention in GST prosecutions for alleged fraudulent input tax credit is not punitive and should secure attendance at trial rather than operate as punishment. The notes state that bail was granted where the maximum sentence was five years, the matter was triable by a Magistrate, investigation and complaint filing were complete, charges remained unframed, and trial completion was unlikely within a reasonable time. In the absence of criminal antecedents, exceptional circumstances, or material suggesting absconding, witness intimidation, or evidence tampering, continued custody was unjustified. Bail remained subject to conditions protecting the trial and preventing interference with evidence or witnesses.
Pre-conviction detention in GST prosecutions for alleged fraudulent input tax credit is not punitive and should secure attendance at trial rather than operate as punishment. The notes state that bail was granted where the maximum sentence was five years, the matter was triable by a Magistrate, investigation and complaint filing were complete, charges remained unframed, and trial completion was unlikely within a reasonable time. In the absence of criminal antecedents, exceptional circumstances, or material suggesting absconding, witness intimidation, or evidence tampering, continued custody was unjustified. Bail remained subject to conditions protecting the trial and preventing interference with evidence or witnesses.
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