Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte procee...
Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedin...
Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain ex...
Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determinat...
Bail may be granted after filing of a charge-sheet where no further custodial interrogation is required. In allegations concerning unrecorded dry-fruit transactions and issuance of tax invoices, release on bail was directed subject to conditions imposed by the jurisdictional court. The accused was also required to appear before that court within two weeks. The material highlights completion of investigation and absence of a continuing custodial need as relevant considerations for post-charge-sheet bail.
Bail may be granted after filing of a charge-sheet where no further custodial interrogation is required. In allegations concerning unrecorded dry-fruit transactions and issuance of tax invoices, release on bail was directed subject to conditions imposed by the jurisdictional court. The accused was also required to appear before that court within two weeks. The material highlights completion of investigation and absence of a continuing custodial need as relevant considerations for post-charge-sheet bail.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
