Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Bail in GST prosecutions involving alleged fraudulent input tax credit through fake invoices should not be denied solely because of criminal antecedents where no exceptional risk of evidence tampering, witness intimidation, evasion, or misuse of liberty is shown. Completed investigation, a filed complaint, predominantly documentary evidence, Magistrate-triable offences, and the absence of an immediate prospect of trial completion support release, consistent with the presumption of innocence and the non-punitive nature of pre-trial detention. Bail was granted subject to conditions preventing interference with evidence or witnesses, similar offences, unauthorised foreign travel, and requiring attendance before the trial court.
Bail in GST prosecutions involving alleged fraudulent input tax credit through fake invoices should not be denied solely because of criminal antecedents where no exceptional risk of evidence tampering, witness intimidation, evasion, or misuse of liberty is shown. Completed investigation, a filed complaint, predominantly documentary evidence, Magistrate-triable offences, and the absence of an immediate prospect of trial completion support release, consistent with the presumption of innocence and the non-punitive nature of pre-trial detention. Bail was granted subject to conditions preventing interference with evidence or witnesses, similar offences, unauthorised foreign travel, and requiring attendance before the trial court.
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