GST payment representations require record-based, reasoned decisions while substantive entitlement remains open for determination by competent authori...
Reassessment sanction under extended limitation required approval from the competent specified authority, invalidating proceedings approved by an inco...
Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment...
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Anticipatory bail was refused where allegations of cheating and forgery involved inducing purchases through fictitious firms and using forged invoices to evade deposit of collected tax. The accusations prima facie indicated the accused's involvement, while the investigation remained at an early stage. Custodial interrogation was considered necessary to establish the manner of the alleged offences and obtain material linking the accused to the fictitious firm. As pre-arrest bail requires extraordinary and exceptional circumstances, and none were established, the petition was dismissed without addressing the trial merits.
Anticipatory bail was refused where allegations of cheating and forgery involved inducing purchases through fictitious firms and using forged invoices to evade deposit of collected tax. The accusations prima facie indicated the accused's involvement, while the investigation remained at an early stage. Custodial interrogation was considered necessary to establish the manner of the alleged offences and obtain material linking the accused to the fictitious firm. As pre-arrest bail requires extraordinary and exceptional circumstances, and none were established, the petition was dismissed without addressing the trial merits.
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