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...
Regular bail in alleged fraudulent input tax credit availment through fake invoices depends on more than the seriousness of an economic offence. Relevant considerations include custody period, maximum punishment, the nature of evidence, risk of evidence tampering or witness influence, cooperation with trial, prior antecedents, and the likelihood of early trial completion. The High Court found that the accused had spent about four months in custody, faced a maximum five-year sentence, had no antecedents, and confronted documentary evidence, with no material showing interference risk. Bail was granted on bonds, subject to conditions against interfering with proceedings, requiring address updates, and restricting foreign travel without permission.
Regular bail in alleged fraudulent input tax credit availment through fake invoices depends on more than the seriousness of an economic offence. Relevant considerations include custody period, maximum punishment, the nature of evidence, risk of evidence tampering or witness influence, cooperation with trial, prior antecedents, and the likelihood of early trial completion. The High Court found that the accused had spent about four months in custody, faced a maximum five-year sentence, had no antecedents, and confronted documentary evidence, with no material showing interference risk. Bail was granted on bonds, subject to conditions against interfering with proceedings, requiring address updates, and restricting foreign travel without permission.
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