Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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...
Regular bail was granted to an accused alleged to have wrongfully utilised input tax credit through fictitious GST transactions. The alleged conduct was treated as punishable under Section 132 of the GST Act, described as a complete statutory regime for GST offences. Bail discretion was exercised after considering the maximum prescribed sentence, statutory availability of compounding, custody period, and the effect of continued detention on the applicant's business. Release remained subject to conditions designed to secure attendance and prevent interference with the investigation or trial.
Regular bail was granted to an accused alleged to have wrongfully utilised input tax credit through fictitious GST transactions. The alleged conduct was treated as punishable under Section 132 of the GST Act, described as a complete statutory regime for GST offences. Bail discretion was exercised after considering the maximum prescribed sentence, statutory availability of compounding, custody period, and the effect of continued detention on the applicant's business. Release remained subject to conditions designed to secure attendance and prevent interference with the investigation or trial.
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